This paper endeavours to investigate whether a complex tax system influences firms' propensity toward tax evasion … required to pay taxes and higher total tax payments were associated with a greater extent and incidence of tax evasion among … tests. Furthermore, our heterogeneity analyses showed that the effect of tax complexity on firm tax evasion was more …

revenue decreases. If tax avoidance is a precondition for tax evasion, the number of tax evaders can increase if more …