Cultural Perspectives of Corrupt Behaviour - Application of Trompenaars Model for Corruption
AbstractThis article examines the impact of cultural factors on corruption. It is always difficult to investigate this complex phenomenon. Moreover, we run into more questions and pitfalls when we would like to understand the influence of a multilateral phenomenon such as culture. I build on the work of Tsakumis et al. (2007) by conducting further empirical analysis of the relationship between cultural dimensions and corruption across countries using multiple measures of corruption to gain additional evidence on the subject (the impact of Trompenaarsian dimensions on corruption across countries). Based on data from 41 countries, and after controlling for economic development, the regression results indicate that the higher the level of collectivism the higher the level of diffusion, and that the lower the level of achievement, the higher is the level of tax evasion across countries. Managers should find the results of this study useful in assessing the likelihood of corruption from cultural perspectives, and in developing tax reform policies to reduce tax evasion and corruption.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Faculty of Economics, University of Miskolc in its journal Theory Methodology Practice (TMP).
Volume (Year): 8 (2012)
Issue (Month): 01 ()
culture; corruption; Trompenaars model; CPI;
Find related papers by JEL classification:
- D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- M20 - Business Administration and Business Economics; Marketing; Accounting - - Business Economics - - - General
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- James Alm & Benno Torgler, 2004.
"Culture Differences and Tax Morale in the United States and in Europe,"
CREMA Working Paper Series
2004-14, Center for Research in Economics, Management and the Arts (CREMA).
- Alm, James & Torgler, Benno, 2006. "Culture differences and tax morale in the United States and in Europe," Journal of Economic Psychology, Elsevier, vol. 27(2), pages 224-246, April.
- Jain, Arvind K, 2001. " Corruption: A Review," Journal of Economic Surveys, Wiley Blackwell, vol. 15(1), pages 71-121, February.
- Andreoni, J. & Erard, B. & Feinstein, J., 1996.
9610r, Wisconsin Madison - Social Systems.
- Bryan W Husted, 1999. "Wealth, Culture, and Corruption," Journal of International Business Studies, Palgrave Macmillan, vol. 30(2), pages 339-359, June.
- Sandmo, Agnar, 2005. "The Theory of Tax Evasion: A Retrospective View," National Tax Journal, National Tax Association, vol. 58(4), pages 643-63, December.
- Porcano, Thomas M., 1988. "Correlates of tax evasion," Journal of Economic Psychology, Elsevier, vol. 9(1), pages 47-67, March.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ().
If references are entirely missing, you can add them using this form.