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 Economy
  • Tax Evasion
  • Religion
  • Trust

References

  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)90010-2
  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.x
  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/s10551-011-0761-9
  4. Durkheim, É. (1893). The division of labour in society. (W. D. Halls, Trans.). Free Press. (Original work published 1893)
  5. Eurobarometer. (2019). Public opinion in the European Union. Standard Eurobarometer 91. European Commission. https://europa.eu/eurobarometer
  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.2006.10.006
  7. Grierson, P. (1976). The origins of money. London: Athlone Press. https://elaineou.com/wp-content/uploads/2017/01/Grierson-The-Origins-of-Money.pdf
  8. Harvey, P. (2000). An introduction to Buddhist ethics: Foundations, values and issues. Cambridge University Press.
  9. Hofstede, G. (2001). Culture’s consequences: Comparing values, behaviors, institutions and organizations across nations (2nd ed.). SAGE Publications.
  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/10.1080/13608746.2013.799731
  11. Kohlberg, L. (1981). The philosophy of moral development: Moral stages and the idea of justice (Vol. 1). Harper & Row.
  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/10.2307/3185418
  13. Neusner, J. (1991). Symbol and theology in early Judaism: Proceedings of the First International Colloquium on Judaism and the Social Sciences. Fortress Press.
  14. OECD. (2021). Tax policy reforms 2021: Special edition on tax policy during the COVID19 pandemic. OECD Publishing. https://doi.org/10.1787/427d2616-en
  15. Rawls, J. (1971). A theory of justice. Harvard University Press.
  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/10.1080/13608746.2014.973943
  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/10.1177/09720634251346312
  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/10.1177/09720634231222991
  19. Stasinopoulos, D., & Kastanioti, C. (2022). Estimation of tax evasion in the Greek business sector. Vision. https://doi.org/10.1177/09722629221129090
  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.
  21. Thoreau, H. D. (1849). Civil disobedience. https://www.gutenberg.org/ebooks/71
  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/BF03399536
  23. Torgler, B. (2007). Tax compliance and tax morale: A theoretical and empirical analysis. Edward Elgar Publishing.