Cultural Perspectives of Corrupt Behaviour - Application of Trompenaars Model for Corruption
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.
Volume (Year): 8 (2012)
Issue (Month): 01 ()
|Contact details of provider:|| Web page: http://www.gtk.uni-miskolc.hu/|
More information through EDIRC
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 Andreoni & Brian Erard & Jonathan Feinstein, 1998.
Journal of Economic Literature,
American Economic Association, vol. 36(2), pages 818-860, June.
- 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.
- 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).
- Porcano, Thomas M., 1988. "Correlates of tax evasion," Journal of Economic Psychology, Elsevier, vol. 9(1), pages 47-67, March.
- Sandmo, Agnar, 2005. "The Theory of Tax Evasion: A Retrospective View," National Tax Journal, National Tax Association, vol. 58(4), pages 643-63, December.
- Jain, Arvind K, 2001. " Corruption: A Review," Journal of Economic Surveys, Wiley Blackwell, vol. 15(1), pages 71-121, February.
- Bryan W Husted, 1999. "Wealth, Culture, and Corruption," Journal of International Business Studies, Palgrave Macmillan, vol. 30(2), pages 339-359, June.
When requesting a correction, please mention this item's handle: RePEc:mic:tmpjrn:v:8:y:2012:i:01:p:76-82. See general information about how to correct material in RePEc.
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.