The ethics of tax evasion: a study of Turkish opinion

McGee, Robert W.; Benk, Serkan

doi:10.1080/19448953.2011.578869

Cited by 47 publications

(24 citation statements)

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“…It means higher understanding about THK (culture) will result in lower ethical perception on tax evasion. Oke et al (1989), Basri (2015) and McGee and Benk (2011)’s studies stated that cultural dimensions developed a context and interpretation about events that may influence public attitude on tax evasion. Ariyanto et al (2014a, 2014b) stated that THK, developed and grew in Bali, has broader scope because it discusses not only relationship between human being and human being with the environment, but also relationship between human being and God.…”

Section: Discussionmentioning

confidence: 99%

“…Oke et al (1989) explained that culture develop context and interpretation of events that can influence people's attitudes toward tax evasion. McGee and Benk (2011)’s study reported that demographic factors influence people's perceptions on evasion and it can be caused by different cultural dimensions. In addition, Basri (2015)’s study also showed that cultural dimension influences tax fraud.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…Alm and Torgler (2006) stated that cultural differences across countries have an important role that determines individual attitudes toward willingness to pay taxes and cultural differences also showed significant consequences of differences in tax morality. Furthermore, McGee and Benk (2011)’s study stated that different demographics affect perception of an individual on tax evasion and this may be caused by differences in cultural dimensions. Basri (2015) postulated that cultural dimension influences tax fraud.…”

Section: Introductionmentioning

confidence: 99%

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Influence of justice, culture and love of money towards ethical perception on tax evasion with gender as moderating variable

Ariyanto

Andayani

Putri

2020

JMLC

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Purpose The purpose of this study is to evaluate the influence of justice, culture and love of money on ethical perceptions about tax evasion. As well as gender will strengthen the influence of justice, culture and love of money on ethical perceptions about tax evasion. Design/methodology/approach The primary data were collected and analyzed using a popular component-based model called partial least square (PLS). PLS consists of two sub-models, measurement model or outer model and structural model or inner model. The measurement model shows how real or observable variables are latent variables to be measured. While the structural model shows the level of estimation between latent or construct variables. Findings The statistical analysis showed that neither the coefficient of gender (moderating variable) nor the interaction between gender and the exogenous variable are significant. Solimun (2010) explained that such moderating variable is called homologizer moderation (potential moderation). Homologizer moderation refers to variable that may potentially become a moderating variable influencing relationship between predictor (exogenous) and dependant variable (endogenous). This variable has no interaction with predictors or can be said to be insignificant on the dependent variable. In this study, gender is a potential moderating variable (homologizer moderation). Gender can potentially become a moderating variable influencing relationship between justice, culture and love of money and ethical perception on tax evasion. Gender does not have interaction with justice, culture and love of money or significant influence toward ethical perception on tax evasion. Originality/value There are very few studies on tax evasion from an ethical point of view so this study is not only important but also interesting because it shows that tax evasion is a classic problem taking place in nearly all countries that apply taxation system; cultural difference results in different views on ethical perceptions on tax evasion (Basri, 2015); this study uses the local wisdom of Balinese people, namely, Tri Hita Karana and thus, this study becomes relatively new; justice is one of the non-economic variables of tax compliance behavior (Darmawan, 2012), so that the researcher is interested in conducting further research on the effect of justice toward ethical perception on tax evasion; there are very few studies discussing love of money (Hnisz et al., 2013); therefore, research on the effect of love of money toward ethical perception on tax evasion is of necessity and the findings of previous studies that are inconsistent. The researcher predicted that there are contingency factors that influence the relationship between justice, culture and love of money toward ethical perceptions on tax evasion. As suggested by Baridwan (2012), gender, the moderating variable in this study, refers to masculine and feminine character as a dimension of social culture; this study is carried out in the Tax Service Office (KPP Pratama) of Badung Utara because during the 2015 tax year, KPP Pratama Badung Utara was one of the KPPs in Bali DGT Regional Office which experienced a decline in realization of revenues and a sharp decline in growth.

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Section: Discussionmentioning

confidence: 99%

Section: Theoretical Frameworkmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Influence of justice, culture and love of money towards ethical perception on tax evasion with gender as moderating variable

Ariyanto

Andayani

Putri

2020

JMLC

View full text Add to dashboard Cite

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“…While the person or company who pays taxes exemplifies a responsible citizen, previous research studies have found diverse results between CSR and paying taxes [2,7,10]. Furthermore, previous studies hold a moral point of view while dissecting this concept at the micro level [18,19]. Given the universal concern about destructive tax avoidance, specifically in the context of business ethics and corporate social responsibility in China, research in the context of China is needed.…”

Section: Introductionmentioning

confidence: 99%

Does Corporate Social Responsibility Influence Corporate Tax Avoidance of Chinese Listed Companies?

et al. 2018

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The primary objective of this paper is to empirically examine whether corporate social responsibility (CSR) influences corporate tax avoidance (CTA) of Chinese listed companies. The study is based on a sample of 3481 firm-year observations from 2009 to 2015 using CSR ratings from the Rankins (RKS) corporate social responsibility ratings agency in China, and all financial data extracted from the China Stock Market and Accounting Research (CSMAR). The authors foundthat CSR is negatively related to the current and cash effective tax rate (proxies of corporate tax avoidance), suggesting that responsible firms are more involved in tax avoidance as compared to less responsible firms. Their findings are robust against different control variables. Additionally, to the best of the authors’ knowledge, the paper is one of the first to document an empirical association between CSR and corporate tax avoidance of Chinese listed companies.

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“…Crowe (1944) proposed a broad study on the ethics of tax non-compliance from philosophical and religious aspects. Additionally, several studies have been conducted globally to investigate the economic and demographic aspects of tax non-compliance (McGee, 2006;McGee et al, 2011;McGee et al, 2012). Despite the importance of the Middle East region in the global economy (Carapico, 1998) and the existence of widespread tax non-compliance in this area IJOES 37,2 (Aljaaidi et al, 2011;Bin-Nashwan et al, 2020b), few studies of tax non-compliance in the region have been made.…”

Section: Literature Review 21 Tax Non-compliance Studiesmentioning

confidence: 99%

Does religious perspective influence tax non-compliance? Evidence from Yemen

Al-Ttaffi¹,

Abdul-Jabbar

Bin-Nashwan³

2021

IJOES

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Purpose This paper aims to enhance the understanding of tax non-compliance behaviour of owner-managers of small and medium enterprises (SMEs) in Yemen. Drawing on the behavioural perspective and not on the Sharia per se, this study investigated the perspectives of Muslims towards government’s right to impose tax, summarised in three categories: forbidden, permissible and permissible under certain conditions. Design/methodology/approach This study was conducted using a self-administered survey to collect the required data from a sample of 500 SMEs in Yemen. Non-compliance is measured in terms of a single hypothetical tax scenario covering four types of tax situations. Yet, Muslims’ perspective towards the government’s right to impose tax was measured using the three perspectives stated above. Findings As the major finding, Muslims’ perspective towards taxation has a significant influence on their likely tax compliance behaviour. Specifically, the taxpayers who believed that tax is totally permissible (i.e. the government has the right to impose tax) were more compliant than those who believed that tax is totally forbidden. Furthermore, taxpayers’ non-compliance decisions are statistically related to tax rate and penalties. Practical implications The findings could serve as a useful input for taxation policy and strategy in Yemen. It is recommended that government should stress the importance of paying tax as a citizen’s obligation and also emphasise the religious legality of taxation, as it is used for public purposes. Originality/value This study differs from the existing literature in that its empirical investigation scrutinises the effect of citizens’ perspectives towards taxation on their non-compliance behaviour within the Islamic religion itself, particularly, in a typical Muslim community such as Yemen. The study is pioneer in adopting the views of different scholars on the government’s right to collect taxes based on three religious views (forbidden, permissible and permissible under certain conditions), which were used for measurement.

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The ethics of tax evasion: a study of Turkish opinion

Cited by 47 publications

References 1 publication

Influence of justice, culture and love of money towards ethical perception on tax evasion with gender as moderating variable

Influence of justice, culture and love of money towards ethical perception on tax evasion with gender as moderating variable

Does Corporate Social Responsibility Influence Corporate Tax Avoidance of Chinese Listed Companies?

Does religious perspective influence tax non-compliance? Evidence from Yemen

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