The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behavior: a cross-country study

Hakim Ben Othman, Khaled Hussainey, Néjia Moumen

Research output: Contribution to journalArticlepeer-review


We examine whether the strength of norms and tolerance for deviations play a role in explaining cross-country differences in tax evasion. We also investigate the effects of religiosity, legal enforcement, voice and accountability, and the stability of political systems on tax evasion across 48 countries over the period 1997-2018. Results show that the higher the voice and accountability and the lower the degree of cultural tightness-looseness, the rule of law, and political stability, the higher the degree of tax evasion across nations. The results are important for policymakers to assess the likelihood of tax evasion from a holistic perspective.
Original languageEnglish
JournalEuropean Financial Management
Early online date25 Mar 2023
Publication statusEarly online - 25 Mar 2023


  • Tax evasion
  • Cultural tightness-looseness
  • Religiosity
  • Rule of law
  • Political stability
  • Voice and accountability
  • Cross-country study

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