Income Tax Progressivity and Nonreligion in Central and Eastern Europe: A Case of the Czech Republic

Our paper focuses on the tax progressivity and nonreligion in central eastern Europe using an example of Czech Republic, one most atheistic countries world. Religion might imply formal affiliation with a certain confession or active church attendance, but it also become determinant taxation preferences. We employ ordinal regression analyses to study direct mediation effects both attendance representative sample from Republic (n = 1924, 54.8% female, aged 18–95, M ± SD: 52.0 16.9; 19.4% higher education) controlling for employment status, social class socio-demographics. The results suggest that neither nor were related desired income progressivity; plaid important role. frequency was significantly perceived adequacy incomes, where more respondents attended religious services, they believed taxes rich are too high. However, churches’ ideas help needy manifested preferences international progressivity, frequent churchgoers inclined idea should pay additional poor countries. These controversial may indicate rivalrous position state terms wealthy. under condition no tax, be viewed as diverting funds, which could otherwise directed church. some interest state, academic researchers alike contribute discussion specific features nonreligiosity Europe.