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Cultural Perspectives of Corrupt Behaviour - Application of Trompenaars Model for Corruption

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  • Gábor Réthi

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    (University of Miskolc)

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    Abstract

    This 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.

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    File URL: http://tmp.gtk.uni-miskolc.hu/volumes/2012/01/TMP_2012_01_11_Rethi_Gabor.pdf
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    Bibliographic Info

    Article provided by Faculty of Economics, University of Miskolc in its journal Theory Methodology Practice (TMP).

    Volume (Year): 8 (2012)
    Issue (Month): 01 ()
    Pages: 76-82

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    Handle: RePEc:mic:tmpjrn:v:8:y:2012:i:01:p:76-82

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    Related research

    Keywords: culture; corruption; Trompenaars model; CPI;

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    1. Sandmo, Agnar, 2005. "The Theory of Tax Evasion: A Retrospective View," National Tax Journal, National Tax Association, vol. 58(4), pages 643-63, December.
    2. 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.
    3. Porcano, Thomas M., 1988. "Correlates of tax evasion," Journal of Economic Psychology, Elsevier, vol. 9(1), pages 47-67, March.
    4. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
    5. Jain, Arvind K, 2001. " Corruption: A Review," Journal of Economic Surveys, Wiley Blackwell, vol. 15(1), pages 71-121, February.
    6. Bryan W Husted, 1999. "Wealth, Culture, and Corruption," Journal of International Business Studies, Palgrave Macmillan, vol. 30(2), pages 339-359, June.
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