Belastingfraude en anomie

Samenvatting

To determine whether there is a relation between tax fraud & anomie in the Durkheimian sense, interview data were collected in 1987 from Dutch adults (N = 96). Analysis shows that tax evasion reflects social norms & values. Norms regulating tax payments are stretched with the tacit approval of group culture. While anomie is not yet evident on the group level, it has the potential to develop. Adapted from the source document.