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Attitudes towards Tax Evasion in Turkey and Australia: A Comparative Study

Author

Listed:
  • Robert W. McGee

    (School of Business and Economics, Fayetteville State University in Fayetteville, 1200 Murchison Road Fayetteville, NC 28301, USA)

  • Ken Devos

    (Department of Business Law and Taxation, Faculty of Business and Economics, Monash University, Clayton, VIC 3800, Australia)

  • Serkan Benk

    (Faculty of Economics and Administrative Sciences, Inonu University in Malatya, Malatya 44280, Turkey)

Abstract

The authors conducted a survey of 502 Turkish and Australian undergraduate and graduate business and economic students to determine their views regarding the ethics of tax evasion. These two groups were selected on the premise that their views represented the perceptions of two very different cultures, which has not been investigated in previous studies. The survey instrument required students to indicate their level of agreeableness to 18 general statements representing various scenarios in the socio-economic environment. The statements in the survey reflected the three main viewpoints regarding the ethics of tax evasion which have emerged from the literature to date. The results of the study show that although Turkish scores are significantly different from the Australian scores, both Turkish and Australian respondents believe that tax evasion can be ethically justifiable in certain situations, although some arguments are stronger than others.

Suggested Citation

  • Robert W. McGee & Ken Devos & Serkan Benk, 2016. "Attitudes towards Tax Evasion in Turkey and Australia: A Comparative Study," Social Sciences, MDPI, vol. 5(1), pages 1-13, March.
    • Handle: RePEc:gam:jscscx:v:5:y:2016:i:1:p:10-:d:64848
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    References listed on IDEAS

    as
    1. Robert W. McGee, & Arsen M. Djatej, & Robert H. S. Sarikas,, 2012. "The Ethics Of Tax Evasion: A Survey Of Hispanic Opinion," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(1), pages 53-74.
    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. Torgler, Benno & Demir, Ihsan C. & Macintyre, Alison & Schaffner, Markus, 2008. "Causes and Consequences of Tax Morale: An Empirical Investigation," Economic Analysis and Policy, Elsevier, vol. 38(2), pages 313-339, September.
    4. Robert McGee, 2006. "Three Views on the Ethics of Tax Evasion," Journal of Business Ethics, Springer, vol. 67(1), pages 15-35, August.
    5. Robert W McGee, 2006. "The Ethics Of Tax Evasion: A Survey Of Romanian Business Students And Faculty," The IUP Journal of Public Finance, IUP Publications, vol. 0(2), pages 38-68, May.
    6. Benno Torgler, 2007. "Tax Compliance and Tax Morale," Books, Edward Elgar Publishing, number 4096.
    7. Antonides, Gerrit & Robben, Henry S. J., 1995. "True positives and false alarms in the detection of tax evasion," Journal of Economic Psychology, Elsevier, vol. 16(4), pages 617-640, December.
    8. Robert W. McGee (ed.), 2008. "Taxation and Public Finance in Transition and Developing Economies," Springer Books, Springer, number 978-0-387-25712-9, September.
    9. Robert W. McGee (ed.), 2012. "The Ethics of Tax Evasion," Springer Books, Springer, number 978-1-4614-1287-8, September.
    10. Robert W McGee, 2007. "Ethics and Tax Evasion in Asia," The IUP Journal of Public Finance, IUP Publications, vol. 0(2), pages 21-33, May.
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    Cited by:

    1. Colin Williams, 2020. "Evaluating Public Administration Approaches towards Tax Non-Compliance in Europe," Administrative Sciences, MDPI, vol. 10(3), pages 1-15, July.
    2. Tomasz Mickiewicz & Anna Rebmann & Arnis Sauka, 2019. "To Pay or Not to Pay? Business Owners’ Tax Morale: Testing a Neo-Institutional Framework in a Transition Environment," Journal of Business Ethics, Springer, vol. 157(1), pages 75-93, June.
    3. Towfiqul Islam Khan & Muntaseer Kamal & Faiyaz Talukdar, 2019. "Potential of Personal Income Tax in Bangladesh: An Examination of Survey Data," CPD Working Paper 126, Centre for Policy Dialogue (CPD).

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