The relationship between culture and tax evasion across countries: Additional evidence and extensions
By Gordon Richardson. 2008
361 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics, Gender Studies
View Paper: https://www.semanticscholar.org/paper/ef7ac49c148d9d04fc49912d6be7322802cb70a5
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Fany Inasius
- Raihana Mohdali
- J. Pope
- E. Kirchler
- Friedrich Schneider
- Barbara Kastlunger
- James Alm
- Mohd Rizal Palil
In Economics and Econometrics
- Fany Inasius
- Raihana Mohdali
- J. Pope
- A. Nichita
- Larissa Margareta Batrancea
- József Pántya
- Alexis Belianin
- E. Kirchler
In Gender Studies
Citations in the corpus
- Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia (2013, background): “Studies show that trust is negatively related to tax evasion, i.e., low trust in tax authorities is correlated with high levels of tax evasion (Richardson, 2008).”
- Factors Influencing SME Tax Compliance: Evidence from Indonesia (2019, background): “It is generally accepted that perceptions of equity and fairness relate to tax compliance (Jackson & Milliron, 1986; Richardson, 2008), whereas Song and Yarbrough (1978) detected a significant negative association between these variables.”
- The influence of religiosity on taxpayers’ compliance attitudes: Empirical evidence from a mixed-methods study in Malaysia (2014, result): “This is because most of the previous studies focused only on tax evasion (for example: Richardson, 2006, 2008), tax compliance (for example: Trivedi et al., 2003; Trivedi, Shehata and Mestelman, 2005) or tax morale (for example: Torgler, 2003a; Torgler, 2004).”
- Corporate Governance, Islamic Governance and Earnings Management in Oman: A New Empirical Insights from a Behavioural Theoretical Framework (2017, neutral): “from a behavioural theoretical perspective, greater commitment to Islamic religious values is important because previous studies suggest that Judo-Christian religious beliefs and values can impact on serveral corporate practices, including EM (Bartke & Schwarze, 2008; Richardson, 2008; Hilary & Hui,”
- Do culture and religion mitigate earnings management? Evidence from a cross-country analysis (2011, neutral): “…the economic activity literature generally, including Husted (1999) and Getz and Volkema (2001) who observe that uncertainty avoidance is positively related to corruption, and Tsakumis et al (2007) and Richardson (2008) who both fi nd that uncertainty avoidance is positively related to tax evasion.”