With this task, we expect to unravel and understand the representations and conceptions individuals have about taxes and tax evasion. Previous research has demonstrated the importance of understanding the knowledge and lay thinking about taxation (e.g., Kirschler et al, 2003; Furnham, 2005) and this exploratory qualitative in-depth analysis provides the foundation for succeeding quantitative work. We predict to achieve a comprehensive understanding of the processes involved in tax evasion and naive conceptions about its causes and intervention. Furthermore, the representations about several taxes and their underlying motivations will also be investigated.

There will be performed 2 focus groups per region (5 NUTS) in a total of 10 focus groups with 5 individuals each (or 50 individual interviews). For each of the 5 NUTS, the choice of where to perform the focus groups will be guided by an income criterion (a mix of poor and rich municipalities). This criterion was chosen because income was shown to have a determinant impact on tax evasion attitudes and behaviours. The participants will be contacted and recruited through their local government institutions, which allows a quicker and more effective divulgation of the study and a decreased resistance of participants.