Tax evasion

== Objectives to evade taxes ==
One reason for taxpayers to evade taxes is the personal benefits that come with it, thus the individual problems that lead to that decision<ref>{{Cite journal|date=1972-11-01|title=Income tax evasion: a theoretical analysis|url=https://www.sciencedirect.com/science/article/abs/pii/0047272772900102|journal=Journal of Public Economics|language=en|volume=1|issue=3–4|pages=323–338|doi=10.1016/0047-2727(72)90010-2|issn=0047-2727|last1=Allingham|first1=Michael G.|last2=Sandmo|first2=Agnar}}</ref> Additionally, Wallschutzky's exchange relationship hypothesis<ref>{{Cite book|last=Wallschutzky|first=Ian G.|url=https://www.worldcat.org/oclc/20053454|title=The effects of tax reform on tax evasion|date=1988|publisher=Australian Tax Research Foundation|isbn=0-949482-23-4|location=Sydney|oclc=20053454}}</ref><ref>{{Cite journal|date=1984-12-01|title=Possible causes of tax evasion|url=https://www.sciencedirect.com/science/article/abs/pii/0167487084900345|journal=Journal of Economic Psychology|language=en|volume=5|issue=4|pages=371–384|doi=10.1016/0167-4870(84)90034-5|issn=0167-4870|last1=Wallschutzky|first1=I.G.}}</ref> presents as a sufficient motive for many. The exchange relationship hypothesis states that tax payers believe that the exchange between their taxes and the public good/social services as unbalanced.<ref>{{Cite journal|last=Cowell|first=F.A.|date=December 1992|title=Tax evasion and inequity|url=http://dx.doi.org/10.1016/0167-4870(92)90010-5|journal=Journal of Economic Psychology|volume=13|issue=4|pages=521–543|doi=10.1016/0167-4870(92)90010-5|issn=0167-4870}}</ref> Furthermore, the little capability of the system to catch the tax evaders reduces associated risk.{{Citation needed|date=December 2023}} Most often, it is more economical to evade taxes, being caught and paying a fine as a consequence, than paying the accumulated tax burden over the years.{{Citation needed|date=December 2023}} Thus, evasion numbers should be even higher than they are, hence for many people there seem to be moral objective countering this practice.{{Citation needed|date=December 2023}}