Journal article
The relation between national cultural dimensions and tax evasion
Drexel University. Bennett S. LeBow College of Business. Department of Accounting and Tax. Faculty Research and Publications
24 Mar 2008
Abstract
Although penalties and audits exist, tax evasion is a widespread phenomenon and continues to be a problem for many countries. National culture may contribute to a further understanding of intentional noncompliance across countries. In this study, we investigate the influence of national culture on tax compliance levels across 50 countries. Using Hofstede's (1980) cultural framework as a basis for our hypotheses, we find that a noncompliant country's profile is characterized by high uncertainty avoidance, low individualism, low masculinity, and high power distance. Our results have implications for both research and practice. This is the first study to employ Hofstede's cultural framework as an explanator of international tax compliance diversity and serves as the starting point for the development of an international tax compliance framework. Tax policy implications also are addressed.
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Details
- Title
- The relation between national cultural dimensions and tax evasion
- Creators
- George T. Tsakumis (Author) - Drexel University (1970-)Anthony P. Curatola (Author) - Drexel University (1970-)Thomas M. Porcano (Author) - Drexel University (1970-)
- Publication Details
- Drexel University. Bennett S. LeBow College of Business. Department of Accounting and Tax. Faculty Research and Publications
- Publisher
- Elsevier
- Resource Type
- Journal article
- Language
- English
- Academic Unit
- Accounting; Bennett S. LeBow College of Business
- Scopus ID
- 2-s2.0-34548065447
- Other Identifier
- 991014631951704721