depends on the interrelation between tax objectives, tax design, and taxed behavior. Building on the literature on tax evasion … transfer decreases the acceptability of tax evasion and that both an asset with emotional value and a higher degree of kinship … increase the acceptance of evasion. Utilizing a survey with an experimental design on the acceptance of inheritance tax evasion …

compliance and lower tax evasion than those from non‑ post‑communist countries. Our results offer tax authorities insights into …