Causes of tax evasion in Tunisia: a survey study

The purpose of this paper is to examine the causes of tax evasion in Tunisia. The paper uses the survey methodology. We use a sample of 101 participants divided into three major groups: business students’ participants, medicine students’ participants and other students’ participants. The results show that medicine students’ participants are more opposed to tax evasion than the other participants (business and others). We find also that women are more opposed to such a behavior. While our research unprecedentedly deals with the motivations tax evasion in Tunisia, other researchers have examined this issue analyzing other contexts. The addition of other statements to this survey will enrich the list of causes of tax evasion; other economical and sociological variables will be taken into account. Our findings can be valuable to both researchers and Tunisian regulators. For researchers, this research helps to understand the motivations of tax evasion in the Tunisian context. As far as regulators are concerned, this research highlights the reduction of the tax rates as possible cure.