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The relation between national cultural dimensions and tax evasion
Please use this identifier to cite or link to this item:
http://hdl.handle.net/1860/2750
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| 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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