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Yamen, Ahmed (2025) The Impact of Community Non-Economic Prosperity on Tax Evasion Behaviour: A Comparative Analysis of Old and New EU Member States. PhD thesis, University of Gloucestershire.
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15811 Yamen, Ahmed (2025) The Impact of Community Non-Economic Prosperity on Tax Evasion Behaviour.pdf - Accepted Version Restricted to Repository staff only until 5 June 2027. Available under License All Rights Reserved. Download (4MB) |
Abstract
This research investigates the impact of non-economic prosperity on tax evasion within the European Union. In addition, the research tries to examine the differences between the determinants of non-economic prosperity in both old members (Joined before 2004) and new members (Joined at the beginning or after 2004). The research is trying to add new determinants to tax evasion, for example, social capital, living conditions, natural environment and health, by testing their impact on tax evasion individually and examining how non-economic prosperity indicators can shape tax compliance. The research uses panel data from 28 European countries covering the period 2007-2021 (420 observations). The data analysis applies regression models, including ordinary least squares (OLS), fixed effects (FE) and random effects, to test the relationship between non-economic prosperity and tax evasion. The results reveal a significant relationship between non-economic prosperity in the whole sample (all EU members) and for both Sub-samples (old members and new members). In addition, the results reveal that not all non-economic prosperity indicators have the same level of impact on tax evasion in old members and new members, but there are some differences in the significance level between old and new members in some indicators. The research provides policymakers with essential recommendations regarding the impact of non-economic prosperity on tax compliance, and it highlights the importance of considering the differences between EU members and that the European Commission should not generalise the actions for all EU members, but they should tailor the policies and actions based on the different characteristics of old members and new members.
| Item Type: | Thesis (PhD) | |||||||||
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| Uncontrolled Keywords: | Tax Evasion; Non-Economic Prosperity; Fraud Triangle, Social Contract Theory; European Union Members | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) | |||||||||
| Divisions: | Schools and Research Institutes > School of Business, Computing and Social Sciences | |||||||||
| Depositing User: | Anne Pengelly | |||||||||
| Date Deposited: | 05 Jun 2026 13:20 | |||||||||
| Last Modified: | 05 Jun 2026 13:20 | |||||||||
| URI: | https://eprints.glos.ac.uk/id/eprint/15811 |
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