Determinants of Tax Ethics in Society: Statistical and Logistic Regression Approach

Holková, Beata; Malichová, Eva; Falát, Lukáš; Pančíková, Lucia

doi:10.3390/math11102341

Cited by 4 publications

(3 citation statements)

References 45 publications

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“…The expected behaviour of taxpayer is tax compliance. The attitude-behaviour link has been extensively studied (Ajzen & Fishbein, 1977;Haddock et al, 2020;Holkova et al, 2023;Schuman & Johnson, 1976), and it has been argued that to understand the attitude-behaviour link, intentions to perform a behaviour should be taken into account (Haddock et al, 2020). Therefore, tax morale (attitudes) and tax compliance intention (intentions), defined as taxpayer's expressed or planned willingness to adhere to tax laws and regulations, are conceptually different (Ajzen & Fishbein, 1977;Haddock et al, 2020;Privitera et al, 2021).…”

Section: Tax Tolerancementioning

confidence: 99%

Perceived political corruption and tax compliance intentions among private enterprises in emerging economies: The roles of tax morale and tax tolerance in Ghana

Agbanyo,

Musah,

Doku

et al. 2024

J of Intl Development

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Corruption has been identified as a major debilitating factor in tax revenue generation, especially in developing countries. This study examines the effects of perceived political corruption on tax compliance intention and investigates the mediating roles of tax morale and tax tolerance among private businesses in Ghana. Data were collected with a questionnaire from 1133 private firms randomly sampled in the Greater Accra Region. Estimation was done using structural equation modelling with maximum likelihood estimation techniques. The study finds that perceived political corruption diminishes tax morale, tolerance and compliance intentions. Moreover, tax tolerance and tax morale enhance compliance intentions. Again, tax morale and tax tolerance partially mediate the relationship between perceived political corruption and tax compliance intention, reducing corruption's negative effects on intentions to comply with tax obligations. Finally, these tax compliance behaviours vary with education, age of business, sectors and firm size. The government of Ghana needs to focus on voluntary tax compliance by convincingly fighting corruption, especially by tightening fiscal loopholes.

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Section: Tax Tolerancementioning

confidence: 99%

Perceived political corruption and tax compliance intentions among private enterprises in emerging economies: The roles of tax morale and tax tolerance in Ghana

Agbanyo,

Musah,

Doku

et al. 2024

J of Intl Development

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“…Their data showed that men were more likely to bribe medical personnel than women, regardless of age, education, occupation, and social status. Holkova et al (2023) examined factors influencing the tendency to evade taxes and emphasised the close relationship between tax evasion and corruption.…”

Section: Analysis Of the Prior Researchmentioning

confidence: 99%

Business’ Attitudes Towards Corruption in Selected Central European Countries

Vretenar,

Filipas,

Briš Alić

2023

CEPAR

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Purpose: Corruption is perceived as a widespread problem throughout the world, including in Central European countries. In terms of corruption, these countries still lag behind the leading EU countries (as indicated by the 2023 Worldwide Governance Indicators). As corruption itself is very difficult to measure, the perception of corruption is often used as a proxy. The aim of this paper is to analyse attitudes towards corruption in selected Central European countries and to draw conclusions on the factors influencing these perceptions. Based on the assumption that the difference between de jure and de facto transparency matters, we selected Czechia, Hungary, and Poland as countries with small differences between these two dimensions of transparency, and Croatia, Slovakia, and Slovenia as countries with large differences.Design/Methodology/Approach: Using Eurobarometer data, we applied logistic regression to analyse attitudes towards corruption in the two groups of countries distinguished by differences in de jure and de facto transparency. Each group, consisting of three Central European countries, was used to create a model, i.e., Model 1 and Model 2, with a total number of observations of 901 and 902, respectively. Both models displayed adequate fit indices and enabled predictions that allowed us to draw conclusions. All respondents were business representatives with decision-making responsibilities in their companies, ensuring that the results reflect company perceptions rather than those of the general public.Findings: Attitudes towards corruption in the countries studied are related to perceptions of patronage and nepotism in business, perceptions of corruption in public procurement, perceived links between politics and business, and attitudes towards tax rates. In the group where there is little difference between de jure and de facto transparency levels, business attitudes towards corruption are also associated with perceptions of adequacy of infrastructure and complexity of administrative procedures. In the countries where these differences are substantial, attitudes towards corruption are related to perceptions of problems arising from frequent changes in the law, problems with debt collection, and differences in views regarding the severity of bribery depending on the value of the bribe.Academic contribution to the field: This research provides a better understanding of the factors influencing the perception of corruption in Central European countries from a business perspective. In doing so, it introduces a methodology that is well-suited for the analysis of survey-collected data, especially since it allows the dependent variable to be categorical. Moreover, by using data from the Transparency Index to differentiate countries, the study has the potential to stimulate further theoretical and empirical research into the relationship between corruption and transparency. Lastly, by linking companies’ perceived problems to overall perceptions of corruption, this paper helps to identify the areas within the studied countries where pockets of corruption are most likely to exist.Originality/Value: Previous research has found that corruption tends to occur when the gap between de facto and de jure transparency is larger. This research demonstrates that the size of this gap can also be successfully used to achieve a better understanding of the factors influencing attitudes towards corruption. Therefore, this paper employs the difference between de jure and de facto transparency as a categorisation criterion to analyse the factors influencing the perception of corruption. This categorisation approach enabled the development of two separate logistic regression models with high predictive power.

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“…At the same time, It analyzes the current tax behavior of Slovak citizens and their tendency to evade taxes (Holkova et al, 2023). Tax evasion propensity is determined in this study based on respondents' responses to questions regarding their tax behavior.…”

mentioning

confidence: 99%

Features of the Process of Evidence in Criminal Cases Evancation of Payment for Taxes from Organizations

Bukenessov,

Kalmaganbetova,

Seitzhanov

et al. 2023

J. of Law and Sust. Develop.

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Objective: The study of the features of the process of proof in criminal cases of tax evasion from organizations. Theoretical framework: Theoretical materials were based on international scientific publications, reports, and scientific papers. And also for a more complete and objective presentation of the problem being studied, practical materials from criminal cases were used. Method: It is a method to analyze the knowledge of the general patterns that characterize the evidentiary process in criminal cases of tax evasion. The methods of deduction and inducement made it possible to highlight the problematic aspects and characteristics of the investigation of evidence in criminal cases of tax evasion in criminal cases of tax evasion. Results and conclusion: Different points of view on the determinants of tax crimes are taken into account, taking into account macro factors, moving to microregulatory factors and moving to an additional need for sanction of some tax evasion actions.The author concludes that there is a need to improve the standards of legislation in order to deal effectively with tax offences. Originality/value: In criminal cases of tax evasion, the characteristics, procedure and mandatory points of the proof process of the entities are analyzed, which will allow us to identify many relevant circumstances. This type of crime greatly damages the budget of the Kazakhstan, and nowadays it has a great tendency for the problems of investigating tax crimes and one of its most dangerous manifestations, tax evasion, to be significant.

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Determinants of Tax Ethics in Society: Statistical and Logistic Regression Approach

Cited by 4 publications

References 45 publications

Perceived political corruption and tax compliance intentions among private enterprises in emerging economies: The roles of tax morale and tax tolerance in Ghana

Perceived political corruption and tax compliance intentions among private enterprises in emerging economies: The roles of tax morale and tax tolerance in Ghana

Business’ Attitudes Towards Corruption in Selected Central European Countries

Features of the Process of Evidence in Criminal Cases Evancation of Payment for Taxes from Organizations

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