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The relationship between culture and tax evasion across countries: Additional evidence and extensions

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  1. Iskandar, Deden Dinar & Wuenscher, Tobias & Badhuri, Anik, 2012. "The Determinants of Compliance on Environmental Tax: The Insights of Theoretical and Experimental Approaches Motivated by the Case of Indonesia," 86th Annual Conference, April 16-18, 2012, Warwick University, Coventry, UK 134977, Agricultural Economics Society.
  2. Rabeb RIAHI, 2017. "Pratique de gestion des résultats et culture nationale. Quel lien ?," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(2), December.
  3. Diego Ravenda & Josep Argilés-Bosch & Maika Valencia-Silva, 2015. "Labor Tax Avoidance and Its Determinants: The Case of Mafia Firms in Italy," Journal of Business Ethics, Springer, vol. 132(1), pages 41-62, November.
  4. Boahen, Eric O. & Mamatzakis, Emmanuel C., 2021. "What are the effects of culture and institutions on classification shifting in India?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).
  5. Patrizia Gazzola & Audrey Paterson & Stefano Amelio & Daniele Grechi & Stefano Cristina, 2023. "The role of individual social responsibility and corporate social responsibility in the tax fraud war: A comparison between the priorities of Italian and Romanian consumers," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2265-2277, September.
  6. Victor Fedosov & Tetiana Paientko, 2017. "Ukrainian Government Bureaucracy: Benefits and Costs for the Society," Business and Management Studies, Redfame publishing, vol. 3(2), pages 8-19, June.
  7. Niclas Berggren & Christian Bjørnskov & David Lipka, 2015. "Legitimacy and the cost of government," Public Choice, Springer, vol. 162(3), pages 307-328, March.
  8. Ji Seon Yoo & Ye Ji Lee, 2019. "National Culture and Tax Avoidance of Multinational Corporations," Sustainability, MDPI, vol. 11(24), pages 1-28, December.
  9. Leopoldo Fergusson & Carlos Molina & Juan Felipe Riaño, 2019. "Consumers as VAT “Evaders”: Incidence, Social Bias, and Correlates in Colombia," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Spring 20), pages 21-67, April.
  10. Amadou Boly & Maty Konte & Abebe Shimeles, 2021. "Corruption Perception and Attitude Towards Taxation in Africa [To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa]," Journal of African Economies, Centre for the Study of African Economies, vol. 30(Supplemen), pages 140-157.
  11. Yamen, Ahmed & Allam, Amir & Bani-Mustafa, Ahmed & Uyar, Ali, 2018. "Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 17-29.
  12. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print) hal-00690933, HAL.
  13. Rabeb RIAHI, 2017. "Pratique de gestion des résultats et culture nationale. Quel lien ?," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(2), December.
  14. Iskandar, Deden Dinar & Wuenscher, Tobias, 2012. "Finding the Stronger Impact among Bribery, Financial Reward, and Religious Attitude: The Insights of Experiment on Environmental Tax Compliance in Indonesia," 2012 Conference (56th), February 7-10, 2012, Fremantle, Australia 124316, Australian Agricultural and Resource Economics Society.
  15. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Post-Print hal-01661667, HAL.
  16. Tânia Menezes Montenegro, 2021. "Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study," Sustainability, MDPI, vol. 13(20), pages 1-19, October.
  17. Nivakan Sritharan & Sahari Salawati, 2019. "Economic Factors Impact on Individual Taxpayers’ Tax Compliance Behaviour in Malaysia," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(2), pages 172-182, April.
  18. Petutschnig, Matthias, 2017. "Future orientation and taxes: Evidence from big data," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 29(C), pages 14-31.
  19. Houqe, Muhammad Nurul & Monem, Reza M. & Tareq, Mohammad & van Zijl, Tony, 2016. "Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe," Pacific-Basin Finance Journal, Elsevier, vol. 40(PB), pages 476-490.
  20. Khalil, Sandra & Sidani, Yusuf, 2022. "Personality traits, religiosity, income, and tax evasion attitudes: An exploratory study in Lebanon," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
  21. Larissa M. Batrancea & Anca Nichita & Ruggero Agostini & Fabricio Batista Narcizo & Denis Forte & Samuel Paiva Neves Mamede & Ana Maria Roux-Cesar & Bozhidar Nedev & Leoš Vitek & József Pántya & Aidin, 2022. "A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 8(1), pages 1-23, December.
  22. DeBacker, Jason & Heim, Bradley T. & Tran, Anh, 2015. "Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States," Journal of Financial Economics, Elsevier, vol. 117(1), pages 122-138.
  23. Combey, Adama, 2020. "Evaluation De L’Ecart De Tva Au Togo [Evaluation Of The Vat Gap In Togo]," MPRA Paper 101478, University Library of Munich, Germany.
  24. repec:dau:papers:123456789/9497 is not listed on IDEAS
  25. Belz, Thomas & von Hagen, Dominik & Steffens, Christian, 2019. "Taxes and firm size: Political cost or political power?," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 1-28.
  26. Mihai Mutascu, 2013. "Tax revenues under World Religions: a Panel Analysis," Economic Research Guardian, Weissberg Publishing, vol. 3(2), pages 154-168, December.
  27. Nicolae-Bogdan Ianc & Thierry Baudassé, 2021. "How Can Culture Affect Taxation? A Postmaterialism Value Approach," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 63(3), pages 466-488, September.
  28. Tabandeh, Razieh & jusoh, mansor & Md Noor, Nor Ghani & Zaidi, Mohd Azlan Shah, 2013. "Causes of Tax Evasion and Their Relative Contribution in Malaysia: An Artificial Neural Network Method Analysis," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, vol. 47(1), pages 99-108.
  29. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
  30. Chargaziya, L., 2023. "On the connection between cultural values and personal income taxation," Journal of the New Economic Association, New Economic Association, vol. 58(1), pages 32-46.
  31. McCulloch, Neil & Moerenhout, Tom & Yang, Joonseok, 2021. "Fuel subsidy reform and the social contract in Nigeria: A micro-economic analysis," Energy Policy, Elsevier, vol. 156(C).
  32. Orkhan Nadirov & Khatai Aliyev & Bruce Dehning & Ilaha Sharifzada & Rafiga Aliyeva, 2021. "Life Satisfaction and Tax Morale in Azerbaijan: Mediating Role of Institutional Trust and Financial Satisfaction," Sustainability, MDPI, vol. 13(21), pages 1-10, November.
  33. Călin Vâlsan & Elena Druică & Rodica Ianole-Călin, 2020. "State Capacity and Tolerance towards Tax Evasion: First Evidence from Romania," Administrative Sciences, MDPI, vol. 10(2), pages 1-18, June.
  34. Kogler, Christoph & Batrancea, Larissa & Nichita, Anca & Pantya, Jozsef & Belianin, Alexis & Kirchler, Erich, 2013. "Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia," Journal of Economic Psychology, Elsevier, vol. 34(C), pages 169-180.
  35. Jimenez, Peggy & Iyer, Govind S., 2016. "Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance," Advances in accounting, Elsevier, vol. 34(C), pages 17-26.
  36. Flamino Viola & Margarida Saraiva, 2015. "Quality costs and Corporate Taxation. Literature review," CEFAGE-UE Working Papers 2015_13, University of Evora, CEFAGE-UE (Portugal).
  37. Monica Violeta Achim & Sorin Nicolae Borlea & Lucian Vasile Găban & Alin Adrian Mihăilă, 2019. "The Shadow Economy and Culture: Evidence in European Countries," Eastern European Economics, Taylor & Francis Journals, vol. 57(5), pages 352-374, September.
  38. Boly, Amadou & Konte, Maty & Shimeles, Abebe, 2019. "Corruption and tax morale in Africa," MERIT Working Papers 2019-042, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  39. Mannan, Kazi Abdul & Farhana, Khandaker Mursheda & Chowdhury, G. M. Omar Faruque, 2021. "Social Network and Tax Evasion: Theoretical Model and Empirical Evidence in Bangladesh," MPRA Paper 108279, University Library of Munich, Germany, revised 2021.
  40. Aktaş Güzel, Sonnur & Özer, Gökhan & Özcan, Murat, 2019. "The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 78(C), pages 80-86.
  41. Leonardo Barros Torres & Jaylson Jair da Silveira, Gilberto Tadeu Lima, 2022. "To Comply or not to Comply: Persistent Heterogeneity in Tax Compliance and Macroeconomic Dynamics," Working Papers, Department of Economics 2022_04, University of São Paulo (FEA-USP).
  42. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Grenoble Ecole de Management (Post-Print) hal-01661667, HAL.
  43. Lee, Ye Ji, 2021. "The effects of analysts’ tax expense forecast accuracy on corporate tax avoidance: An international analysis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
  44. Aleksandra Hlastec & Damijan Mumel & Lidija Hauptman, 2023. "Is There a Relationship between Self-Enhancement, Conservation and Personal Tax Culture?," Sustainability, MDPI, vol. 15(7), pages 1-23, March.
  45. López-Pérez, Raúl & Ramirez-Zamudio, Aldo, 2020. "An experimental test of two policies to increase donations to public projects," International Review of Law and Economics, Elsevier, vol. 62(C).
  46. Vehovar Aleksandra & Mumel Damijan & Hauptman Lidija, 2018. "A Conceptual Model of the Relationship between Personal Values and Personal Tax Culture Regarding the Perception of Tax System Fairness," Naše gospodarstvo/Our economy, Sciendo, vol. 64(1), pages 41-47, March.
  47. Levenko, Natalia & Staehr, Karsten, 2023. "Self-reported tax compliance in post-transition Estonia," Economic Systems, Elsevier, vol. 47(3).
  48. Nicolae-Bogdan IANC & Thierry BAUDASSE, 2021. "How can culture affect taxation? A postmaterialism value approach," LEO Working Papers / DR LEO 2848, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.
  49. Benkraiem, Ramzi & Uyar, Ali & Kilic, Merve & Schneider, Friedrich, 2021. "Ethical behavior, auditing strength, and tax evasion: A worldwide perspective," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
  50. Alesina, A. & Passalacqua, A., 2016. "The Political Economy of Government Debt," Handbook of Macroeconomics, in: J. B. Taylor & Harald Uhlig (ed.), Handbook of Macroeconomics, edition 1, volume 2, chapter 0, pages 2599-2651, Elsevier.
  51. Khalil, Sandra & Sidani, Yusuf, 2020. "The influence of religiosity on tax evasion attitudes in Lebanon," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  52. Allam, Amir & Moussa, Tantawy & Abdelhady, Mona & Yamen, Ahmed, 2023. "National culture and tax evasion: The role of the institutional environment quality," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
  53. Bame-Aldred, Charles W. & Cullen, John B. & Martin, Kelly D. & Parboteeah, K. Praveen, 2013. "National culture and firm-level tax evasion," Journal of Business Research, Elsevier, vol. 66(3), pages 390-396.
  54. Olanrewaju Salam, Mudathir, 2019. "Public Governance Quality And Personal Income Tax Compliance: Evidence From Ilorin Metropolis, Kwara State, Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(2), pages 43-63, September.
  55. Kiridaran Kanagaretnam & Jimmy Lee & Chee Yeow Lim & Gerald J. Lobo, 2018. "Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness," Journal of Business Ethics, Springer, vol. 150(3), pages 879-902, July.
  56. Konstantinos Fotiadis & Prodromos Chatzoglou, 2022. "The tax morale of exhausted taxpayers. The case of Greece," Constitutional Political Economy, Springer, vol. 33(3), pages 354-377, September.
  57. Pukelienė Violeta & Kažemekaitytė Austėja, 2016. "Tax Behaviour: Assessment of Tax Compliance in European Union Countries," Ekonomika (Economics), Sciendo, vol. 95(2), pages 30-56, February.
  58. Argilés-Bosch, Josep Mª & Ravenda, Diego & Garcia-Blandón, Josep, 2021. "E-commerce and labour tax avoidance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
  59. Dykxhoorn, Hans J. & Sinning, Kathleen E., 2010. "A review and analysis of international accounting research in JIAAT: 2002–2010," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(2), pages 137-153.
  60. Mohammad Abd Alaffo AlAdham & Mohammed Abdallah Abukhadijeh & Mohammad Fayez Qasem, 2016. "Tax Evasion and Tax Awareness Evidence from Jordan," International Business Research, Canadian Center of Science and Education, vol. 9(12), pages 65-75, December.
  61. Brindusa Tudose & Gabriela Tiplic, 2014. "The Tax System And Taxpayers Behavior," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
  62. Paleka Hana & Karanović Goran & Štambuk Ana, 2023. "The Direct and Moderating Effect of Sociodemographic Variables on Tax Compliance Behaviour," South East European Journal of Economics and Business, Sciendo, vol. 18(2), pages 34-48, December.
  63. Carmen B. Ríos-Figueroa & Rogelio J. Cardona, 2013. "Does Experience Affect Auditors’ Professional Judgment? Evidence From Puerto Rico," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 13-32.
  64. Matteo M. Marini & Giulia Ulivieri, 2024. "Meta-analyses in Economic Psychology: A sustainable approach to cross-cultural differences," MUNI ECON Working Papers 2024-01, Masaryk University.
  65. Mohammad Nurunnabi, 2018. "Tax evasion and religiosity in the Muslim world: the significance of Shariah regulation," Quality & Quantity: International Journal of Methodology, Springer, vol. 52(1), pages 371-394, January.
  66. Mauro Marè & Antonello Motroni & Francesco Porcelli, 2015. "Family Ties and Underground Economy," Working papers 16, Società Italiana di Economia Pubblica.
  67. Aleksi Eerola & Arjen H. L. Slangen, 2022. "A Review of International Management Research on Corporate Taxation," Management International Review, Springer, vol. 62(5), pages 643-680, October.
  68. Batrancea, Larissa M. & Kudła, Janusz & Błaszczak, Barbara & Kopyt, Mateusz, 2022. "Differences in tax evasion attitudes between students and entrepreneurs under the slippery slope framework," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 464-482.
  69. Lovemore George Mwanandi, 2020. "Impact of Auditing on VAT Compliance: A case study of small VAT operators in Blantyre City of Malawi," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 4(11), pages 326-343, November.
  70. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Post-Print hal-00690933, HAL.
  71. MirHadi Hosseini Kondelaji & Majid Sameti & Hadi Amiri & Rozita Moayedfar, 2016. "Analyzing Determinants of Tax Morale Based on Social Psychology Theory: Case Study of Iran," Iranian Economic Review (IER), Faculty of Economics,University of Tehran.Tehran,Iran, vol. 20(4), pages 579-595, Autumn.
  72. Gábor Réthi, 2012. "Cultural Perspectives of Corrupt Behaviour - Application of Trompenaars Model for Corruption," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 8(01), pages 76-82.
  73. Raga Hudori & Elia Mustikasari, 2020. "The Strength of Audits, Reporting Standards and Corruption, on Tax Evasion: A Cross-Country Study," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 554-567.
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