General and Institutional Trust in the Tax System:A Religious Approach of Tax Evasion

V. Stasinopoulos; C. Kastanioti; D. Stasinopoulos

doi:10.18535/ijsrm/v13i12.em08

Abstract

Tax evasion is a timeless and complex phenomenon that affects fiscal stability, social cohesion and trust in institutions. This paper examines tax evasion in the light of religion and social theology, focusing on the role that religious traditions play in shaping tax ethics. Through historical retrospective, the interaction of taxation and religion in different cultures is presented—from the theocratic societies of antiquity to modern secular states—and the theological positions of Judaism, Christianity, Islam, Hinduism, Buddhism and Confucianism are analyzed. At the same time, the study leverages sociological and psychological theories to explain attitudes of conformity or resistance, while examining tax evasion as a possible form of moral disobedience in conditions of injustice or corruption. The conclusions underline the need for cooperation between the state and religious institutions, transparency in the management of public funds and the use of religious ethics as a tool to enhance tax compliance.

Keywords

Shadow EconomyTax EvasionReligionTrust

References

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[refR-1] Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3–4), 323–338. https://doi.org/10.1016/0047-2727(72)90010-2DOI ↗Google Scholar ↗

[refR-2] Alm, J., & McClellan, C. (2012). Tax morale and tax compliance from the firm’s perspective. Kyklos, 65(1), 1–17. https://doi.org/10.1111/j.1467-6435.2011.00524.xDOI ↗Google Scholar ↗

[refR-3] Alm, J., & Torgler, B. (2011). Do ethics matter? Tax compliance and morality. Journal of Business Ethics, 101(4), 635–651. https://doi.org/10.1007/s10551-011-0761-9DOI ↗Google Scholar ↗

[refR-4] Durkheim, É. (1893). The division of labour in society. (W. D. Halls, Trans.). Free Press. (Original work published 1893)Google Scholar ↗

[refR-5] Eurobarometer. (2019). Public opinion in the European Union. Standard Eurobarometer 91. European Commission. https://europa.eu/eurobarometerGoogle Scholar ↗

[refR-6] Frey, B. S., & Torgler, B. (2007). Tax morale and conditional cooperation. Journal of Comparative Economics, 35(1), 136–159. https://doi.org/10.1016/j.jce.2006.10.006DOI ↗Google Scholar ↗

[refR-7] Grierson, P. (1976). The origins of money. London: Athlone Press. https://elaineou.com/wp-content/uploads/2017/01/Grierson-The-Origins-of-Money.pdfGoogle Scholar ↗

[refR-8] Harvey, P. (2000). An introduction to Buddhist ethics: Foundations, values and issues. Cambridge University Press.Google Scholar ↗

[refR-9] Hofstede, G. (2001). Culture’s consequences: Comparing values, behaviors, institutions and organizations across nations (2nd ed.). SAGE Publications.Google Scholar ↗

[refR-10] Kaplanoglou, G., & Rapanos, V. T. (2013). Tax and trust: The fiscal crisis in Greece. South European Society and Politics, 18(3), 283–304. https://doi.org/10.1080/13608746.2013.799731DOI ↗Google Scholar ↗

[refR-11] Kohlberg, L. (1981). The philosophy of moral development: Moral stages and the idea of justice (Vol. 1). Harper & Row.Google Scholar ↗

[refR-12] Kuran, T. (2001). The provision of public goods under Islamic law: Origins, impact, and limitations of the waqf system. Law & Society Review, 35(4), 841–898. https://doi.org/10.2307/3185418DOI ↗Google Scholar ↗

[refR-13] Neusner, J. (1991). Symbol and theology in early Judaism: Proceedings of the First International Colloquium on Judaism and the Social Sciences. Fortress Press.Google Scholar ↗

[refR-14] OECD. (2021). Tax policy reforms 2021: Special edition on tax policy during the COVID19 pandemic. OECD Publishing. https://doi.org/10.1787/427d2616-enDOI ↗Google Scholar ↗

[refR-15] Rawls, J. (1971). A theory of justice. Harvard University Press.Google Scholar ↗

[refR-16] Sotiropoulos, D. A. (2014). The paradox of clientelism and the economic crisis in Greece. In South European Society and Politics, 19(4), 395–414. https://doi.org/10.1080/13608746.2014.973943DOI ↗Google Scholar ↗

[refR-17] Stasinopoulos, D., Goula, A., Kastanioti, C., Sarris, M., & Soulis, S. (2025). Shadow economy in physicians’ sector: The patients’ point of view from Greece. Journal of Health Management, 25(3). https://doi.org/10.1177/09720634251346312DOI ↗Google Scholar ↗

[refR-18] Stasinopoulos, D., Goula, A., Kastanioti, C., Sarris, M., & Soulis, S. (2023). Estimating tax evasion in the medical sector in comparison with other human-to-human (H2H) life services. Journal of Health Management, 26(1). https://doi.org/10.1177/09720634231222991DOI ↗Google Scholar ↗

[refR-19] Stasinopoulos, D., & Kastanioti, C. (2022). Estimation of tax evasion in the Greek business sector. Vision. https://doi.org/10.1177/09722629221129090DOI ↗Google Scholar ↗

[refR-20] Tajfel, H., & Turner, J. C. (1979). An integrative theory of intergroup conflict. In W. G. Austin & S. Worchel (Eds.), The social psychology of intergroup relations (pp. 33–47). Brooks/Cole.Google Scholar ↗

[refR-21] Thoreau, H. D. (1849). Civil disobedience. https://www.gutenberg.org/ebooks/71Google Scholar ↗

[refR-22] Torgler, B. (2004). Tax morale, trust and corruption: Empirical evidence from transition countries. Swiss Journal of Economics and Statistics, 140(3), 447–470. https://doi.org/10.1007/BF03399536DOI ↗Google Scholar ↗

[refR-23] Torgler, B. (2007). Tax compliance and tax morale: A theoretical and empirical analysis. Edward Elgar Publishing.Google Scholar ↗