Objective This article attempts to analyze tax evasion as a fundamental element of tax morale in the European countries from the perspective of spatial dependence. This research focuses on the contextual differences using country‐level and cross‐sectional European Value Survey data for the year 2008 to estimate the factors that affect the rejection of tax evasion. Method The application of a generalized linear model using spatial filtering allowed us to observe robust results on the role of contextual variables in explaining different patterns of the rejection of tax evasion in the European countries. Results The results confirm the influence exerted by spatial dependence, economies of agglomeration, income inequality, economic imbalances, and perceived corruption on the variable “rejection of tax evasion.” A novel finding is the fact that income distribution is key in explaining the rejection of tax evasion. Conclusion This study indicate that there is interaction of the rejection of tax evasion between neighboring countries, so that low/high levels of rejection of tax evasion at home are associated with low/high levels of rejection in a neighboring country. Therefore, policymakers should establish coordinated tax awareness measures in the supranational policies (e.g., European Union), since the rejection of tax evasion depends on internal factors of the country in which one lives and those of neighboring countries. Fiscal behavior (social norm) of individuals from neighboring countries affects the behavior of individuals in the country.