Taxation and tax evasion is an observable fact that occurs in all societies. In South Africa, tax evasion is one of the most sinister forms of crime and millions of rands are sidetracked by tax criminals. Studies from various countries indicate that it is not unusual for about half of the possible tax revenues to remain uncollected. Tax evasion is not something that is restricted to poor third world countries, it is a global phenomenon that has been there from the time tax was invented and will in all likelihood be with us until the end of time. Tax evasion is an intricate and overall hidden behaviour, but it has significant social and economic consequences. Taking this into consideration almost anything could influence the taxpayer’s decision to evade tax or not. The decision to comply with tax laws or to evade tax depends on various internal and external factors with regard to the taxpayer and this may differ from person to person. This study discusses the various factors influencing the taxpayer’s decision to comply with tax legislation, and whether these factors differ or correlate in developed and developing countries. Firstly, the factors influencing tax evasion in the United States of America and Switzerland were determined, after which the factors influencing tax evasion in South Africa and Brazil were determined. Secondly, the factors in the developed countries were compared to those in developing countries. Lastly these comparisons were analysed and they determined whether there were any major differences between the factors influencing tax evasion in developed and developing countries. AFRIKAANS : Belasting en belastingontduiking is ‘n waarneembare feit wat in alle samelewings voorkom. Belastingontduiking is een van die mees ernstige vorme van misdaad in Suid-Afrika en miljoene rande word deur belastingontduikers gesteel. Studies vanuit verskillende lande dui daarop dat dit nie ongewoon is dat omtrent die helfte van die moontlike belasting- inkomste nie ingevorder word nie. Belastingontduiking is nie beperk tot arm derdewêreldlande nie, dit is 'n wêreldwye verskynsel, en was daar van die tyd dat belasting uitgevind is en sal in alle waarskynlikheid met ons wees tot aan die einde van tyd. Belastingontduiking is 'n ingewikkelde en grootliks verborge gedrag, maar dit het belangrike sosiale en ekonomiese gevolge. Met dit ingedagte kan byna enigiets die belastingbetaler se besluit beïnvloed om belasting te ontduik of nie. Die besluit om aan belastingwetgewing te voldoen of om belasting te ontduik hang af van verskeie interne en eksterne faktore met betrekking tot die belastingbetaler en verskil waarskynlik van persoon tot persoon. Hierdie studie bespreek die verskillende faktore wat die belastingbetaler se besluit om aan belastingwetgewing te voldoen beïnvloed, en of hierdie faktore verskil of korreleer tussen ontwikkelde en ontwikkelende lande. Eerstens was die doel van die studie om die faktore wat belastingontduiking in die Verenigde State van Amerika en Switserland beïnvloed te bepaal, gevolg deur die bepaling van die faktore wat belastingontduiking in Suid-Afrika en Brasilië beïnvloed. Tweedens is die faktore in ontwikkelde lande met dié in ontwikkelende lande vergelyk. Laastens is hierdie vergelykings ontleed om te bepaal of daar groot verskille is tussen die faktore wat belastingontduiking beïnvloed in ontwikkelde lande in vergelyking met ontwikkelende lande. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Venter, JH 2011, Factors influencing tax evasion, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03062012-153138 / > F12/4/149/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted