The Role of Taxpayer Satisfaction in Tax Evasion, Accounting for Economic Conditions: A Cross-National Comparative Study | ||
| مجلة البحوث المالية والتجارية | ||
| Volume 26, Issue 4 - Serial Number 1, October 2025, Pages 672-700 PDF (1.14 M) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/jsst.2025.432332.2139 | ||
| Authors | ||
| Ahmed Mohamed Wageeh ELsawy* 1; Ahmed Emad Eldin Ahmed* 2 | ||
| 1Assistant Professor of Accounting Faculty of Commerce, Portsaid University | ||
| 2Associate Professor, Accounting Department, Faculty of Business, Ain Shams University | ||
| Abstract | ||
| This study examines the impact of happiness on tax evasion using international evidence from 197 countries over the period 2015–2020. Tax evasion is measured using the MIMIC index, and happiness data are obtained from the World Happiness Report. The analysis distinguishes between developed and developing countries to identify how the relationship between happiness and tax evasion differs across economic and institutional contexts. The results of OLS estimation say that happiness and tax evasion are significantly negatively related. Societies wherein there is more happiness are those in which less tax evasion is practiced. This finding remains consistent even after controls for growth, inflation, unemployment, trade openness, agricultural activity, and demographic characteristics. Overall, the results suggest that happiness is an important behavioral and social factor that enhances tax morale and compliance. The study highlights that emotional well-being and life satisfaction contribute to greater fiscal discipline, particularly in developed countries. This study examines the impact of happiness on tax evasion using international evidence from 197 countries over the period 2015–2020. Tax evasion is measured using the MIMIC index, and happiness data are obtained from the World Happiness Report. The analysis distinguishes between developed and developing countries to identify how the relationship between happiness and tax evasion differs across economic and institutional contexts. The results of OLS estimation say that happiness and tax evasion are significantly negatively related. Societies wherein there is more happiness are those in which less tax evasion is practiced. This finding remains consistent even after controls for growth, inflation, | ||
| Keywords | ||
| Taxpayer satisfaction; tax evasion; economic conditions | ||
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