Introduction: Why Ethics Matter in Taxation

Brederode, Robert F. van

doi:10.1007/978-981-15-0089-3_1

Cited by 2 publications

(2 citation statements)

References 17 publications

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“…The demarcation line between TEVA and tax avoidance is often thin and fuzzy. The main distinguishing feature of these tax minimization practices resides in the legality of the approach (Brederode, 2020). Sandmo (2005) defined TEVA as an unlawful activity, which is meant to refrain from reporting taxable revenues from labour or capital to tax authorities.…”

Section: Relevant Literature Theoretical Background and Hypotheses De...mentioning

confidence: 99%

The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross‐country study

Othman

Hussainey

Moumen

2023

Euro Fin Management

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We examine whether the strength of norms and tolerance for deviations play a role in explaining cross‐country differences in tax evasion (TEVA). We also investigate the effects of religiosity, legal enforcement, voice and accountability, and the stability of political systems on TEVA across 48 countries over the period 1997–2018. Results show that the higher the voice and accountability and the lower the degree of cultural tightness–looseness, the rule of law, and political stability, the higher the degree of TEVA across nations. The results are important for policymakers to assess the likelihood of TEVA from a holistic perspective.

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Section: Relevant Literature Theoretical Background and Hypotheses De...mentioning

confidence: 99%

The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross‐country study

Othman

Hussainey

Moumen

2023

Euro Fin Management

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“…Supporters of the minimalist state and fundamental personal rights will emphasize horizontal justice (Hall and Rabushka, 1985) and supporters of the welfare state the vertical one (Mariański, 2018: 9-26). The systems and history play an important role in tax evasion (Van Brederode, 2020;Frecknall-Hughes, 2020;Green, 2020;Peters, 2020).…”

Section: Taxes History and Systemsmentioning

confidence: 99%

Factors Influencing Tax Evasion from a Global Perspective in the Light of Gender

McGee

Shopovski²,

Bolek

2022

JoFFL

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The purpose of the article/hypothesis: The goal of this paper is to analyze tax evasion with special emphasis on gender. Factors influencing tax noncompliance such as age, income, education, confidence in government, political scale and religiosity are analyzed. Methodology: Tax evasion is analyzed based on the most recent (Wave 7) World Value Survey data with the significance of differences between respondents, correlation and regression models analysis. Results of the research: It has been found that there are significant differences between the global approach and groups of males and females when the acceptance of cheating on taxes is taken into consideration. The analysis of groups reflected the fact that all factors influence respondents in the same way without distinguishing between males and females.

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Introduction: Why Ethics Matter in Taxation

Cited by 2 publications

References 17 publications

The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross‐country study

The influence of cultural tightness–looseness, religiosity, and the institutional environment on tax evasion behaviour: A cross‐country study

Factors Influencing Tax Evasion from a Global Perspective in the Light of Gender

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