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In the aftermath of the COVID pandemic, the long-term sustainability of state budgetary expenses is intimately connected to tax compliance. The new solidarity tax is one of the policies designed to help. In the Czech Republic, solidarity tax, introduced in the aftermath of the financial crisis of 2008–2009, is still levied. This paper studies the tax compliance of different income groups in the presence of solidarity tax. Most existing studies suggest declining tax compliance with income, though others found the opposite. This paper argues that the association of tax compliance with income is more complex. This paper assesses tax compliance as related to income in a continuous setting and by comparing income groups employing a large sample from the Czech Republic (N = 1811, 60.6% female, aged 18–82, M ± SD: 51.3 ± 17.2; 19.3% with higher education). Methodologically we rely on ANOVA analyses with post-hoc tests, correlations, and ordinal regressions. We find that the associations of income and tax compliance of linear, quadratic, shift position, and slope were not statistically significant if controlling for age, gender, and education. The ethical acceptability of cheating on tax is the lowest in the middle-income group, presenting 33% of the sample. The lowest and the highest income group show more ethical flexibility in claiming state benefits if not entitled. The paper presents interesting ideas for policymakers on the tax behavior of different income groups.

Sustainability of State Budgetary Expenses: Tax Compliance of Low-, Middle-, and High-Income Groups—The Evidence from the Czech Republic