Analýza daňových úniků ve vybraných zemích EU

This diploma thesis is focused on two interrelated areas, which are tax evasion and tax morale. The main aim of the thesis is to analyse whether there is a dependence between the willingness of tax subjects to justify cheating on tax and selected factors of tax morale. The partial goals include the definition and explanation of the causes of tax evasion, the definition of the shadow economy and tax morale, the selection and evaluation of specific factors, the description of selected countries for analysis and comparison of tax morale in selected countries of the European Union. The analysis was conducted for a group of developed EU member states (Denmark, Netherlands and Sweden) and for a group of less developed EU member states (Bulgaria, Croatia and Romania). Among the examined factors of tax morale from the European Values Study was chosen the factor of education, trust in the social system, trust in government, the opinion on the quality of public services and democracy. Based on the conducted contingency analysis using the chi-square test of independence, the dependence of all factors in all examined countries was found. Through the average answers of the respondents, it was found that the respondents from the developed EU countries show a higher tax morale than the respondents from the less developed EU countries.