Methods of Measuring Tax Evasion Factors

There are many academic studies about tax evasion and its determinants but according to the most accurate information, few studies have collected all the methodologies applied while measuring tax evasion factors. The purpose of this article is to identify the methods used in previous studies for measuring tax evasion factors and to analyse the methodological issues related to the measurement of tax evasion factors such as data collection and data analysis technique. To complete this purpose, in this paper a narrative review of the methodologies of the existing articles in the past 10+ years is used, summarizing 274 papers published from the year 2010, in which has been established the Convention on Mutual Administrative Assistance in Tax Matters from The Organization for Economic Co-operation and Development with the purpose of reducing tax evasion with the help of collaborative network. Our findings show that it is difficult for researchers to measure tax evasion factors, and there is still limited evidence and unexplored approaches to measure tax evasion factors. Additionally, mixed results have been reported and the methods are divided into micro and macro level methods.