Lex localis - Journal of Local Self-Government_11(1)_January

L EX LOCALIS - J OURNAL OF L OCAL S ELF -G OVERNMENT Vol. 16, No. 4, pp. 821 - 840, October 2018 The Impact of Individualism and Uncertainty Avoidance on Interdependence of Tax Culture and Tax Evasion A LEKSANDRA V EHOVAR , A LENKA K AVKLER & L IDIJA H UPTMAN 1 Abstract The paper presents, how factors of tax culture, such as individualism and uncertainty avoidance, affect the dependence of tax evasion on tax culture on a revised sample of 34 countries. The research reveals that in the analysed countries the higher the degree of individualism, the lower the rate (affected by the degree of individual’s influence) of tax evasion. Keywords: • tax culture • tax evasion • individualism • uncertainty avoidance • Slovenia C ORRESPONDENCE A DDRESS : Aleksandra Vehovar, Ph.D. Student, University of Maribor, Faculty of Economics and Business, Razlagova 20, 2000 Maribor, Slovenia, email: aleksandra.vehovar@student.um.si. Alenka Kavkler, Ph.D., Associate Professor, University of Maribor, Faculty of Economics and Business, Razlagova 20, 2000 Maribor, Slovenia, email: alenka.kavkler@um.si . Lidija Hauptman, Ph.D., Associate Professor, University of Maribor, Faculty of Economics and Business, Razlagova 20, 2000 Maribor, Slovenia, email: lidija.hauptman@um.si . https://doi.org/10.4335/16.4.821-840 (2018) ISSN 1581-5374 Print/1855-363X Online © 2018 Lex localis Available online at http://journal.lex-localis.press .