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Please use this identifier to cite or link to this item: http://hdl.handle.net/1860/2750

Title: The relation between national cultural dimensions and tax evasion
Authors: Tsakumis, George T.
Curatola, Anthony P.
Porcano, Thomas M.
Keywords: Hofstede;National Culture;Tax Compliance;Tax Evasion
Issue Date: 2007
Publisher: Elsevier
Citation: Journal of International Accounting, Auditing and Taxation, 16(2): pp.131-147
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.
URI: http://dx.doi.org/10.1016/j.intaccaudtax.2007.06.004
http://hdl.handle.net/1860/2750
Appears in Collections:Faculty Research and Publications (Accounting and Tax)

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