The Relationship between Culture and Tax Evasion: A Cross-Country Study

2007 ◽  
Author(s):  
Grant A. Richardson
Keyword(s):  
Tax Evasion ◽  
Country Study ◽  
Cross Country ◽  
The Relationship

scholarly journals Sustainability level, corruption and tax evasion: a cross-country analysis

2016 ◽  
Vol 23 (2) ◽  
pp. 328-348 ◽  
Author(s):  
Hichem Khlif ◽  
Achraf Guidara ◽  
Khaled Hussainey
Keyword(s):  
Tax Evasion ◽  
Design Methodology ◽  
Policy Implications ◽  
Content Type ◽  
Global Competitiveness ◽  
Country Analysis ◽  
Cross Country ◽  
The Relationship ◽  
Global Competitiveness Report

Purpose This paper aims to examine the relationship between the level of sustainability and tax evasion and test whether the level of corruption moderates such a relationship. Design/methodology/approach The sample consists of 65 developed and developing countries. Tax evasion is measured using a macro indirect approach used by Schneider et al. (2010). The sustainability level and corruption variables are collected from The Global Competitiveness Report for 2012-2013. Findings This study finds that the level of tax evasion is negatively associated with the level of sustainability (overall score and social and environmental score) and the quality of infrastructure. When we distinguish between low- and high-corruption countries, we find that this negative association is significant for low-corruption countries and insignificant for high-corruption countries. These results imply that the level of corruption may reduce the tendency of individuals in a given state to accept and trust their government in general and comply with the tax rules in particular. Originality/value Our empirical findings have policy implications for governments with high levels of tax evasion, as they highlight the importance of states’ engagements towards their citizens in reducing tax evasion.

scholarly journals Exploring the Relationship Between Cigarette Prices and Smoking Among Adults: A Cross-Country Study of Low- and Middle-Income Nations

2013 ◽  
Vol 16 (Suppl 1) ◽  
pp. S10-S15 ◽  
Author(s):  
Deliana Kostova ◽  
Jean Tesche ◽  
Anne-Marie Perucic ◽  
Ayda Yurekli ◽  
Samira Asma ◽  
...  
Keyword(s):  
Middle Income ◽  
Country Study ◽  
Cross Country ◽  
The Relationship ◽  
Low And Middle Income ◽  
Cigarette Prices

scholarly journals The Relationship between Tax Evasion and Corruption. A Cross-country Examination

2020 ◽  
Author(s):  
Cristina TIMOFTE (COCA) ◽  
◽  
Dorel MATES ◽  
Dan Andrei COCA ◽  
Simona Maria TANASA (BRINZARU) ◽  
...  
Keyword(s):  
Tax Evasion ◽  
Cross Country ◽  
The Relationship

Financial crime, corruption and tax evasion: a cross-country investigation

2018 ◽  
Vol 21 (4) ◽  
pp. 545-554 ◽  
Author(s):  
Ines Amara ◽  
Hichem Khlif
Keyword(s):  
Money Laundering ◽  
Tax Evasion ◽  
Design Methodology ◽  
Positive Relationship ◽  
Policy Implications ◽  
Financial Crime ◽  
Content Type ◽  
Financial Crimes ◽  
Cross Country ◽  
The Relationship

Purpose This paper aims to examine the relationship between the financial crime and tax evasion and tests whether corruption moderates such a relationship. Design/methodology/approach Tax evasion measure is based on Schneider et al. (2010). Financial crime is collected from Basel anti-money laundering (AML) report. Findings Using a sample of 120 countries, the authors find that the level of financial crime is positively associated with tax evasion. When testing for the moderating effect of corruption, they document that the positive relationship between financial crime and tax evasion is more pronounced for high corrupt environments. Originality/value The findings have policy implications for governments aiming to combat tax evasion and financial crimes.

scholarly journals THE IMPACT OF INTELLIGENCE ON ECONOMIC AND FINANCIAL CRIME: A CROSS-COUNTRY STUDY

2021 ◽  
pp. 1-34
Author(s):  
MONICA VIOLETA ACHIM ◽  
SORIN NICOLAE BORLEA ◽  
VIORELA LIGIA VĂIDEAN ◽  
ALEXANDRA IOANA RUS ◽  
FLORIN DOBRE
Keyword(s):  
Low Income ◽  
Government Policies ◽  
Low Income Countries ◽  
Cross Sectional ◽  
Financial Crimes ◽  
Country Study ◽  
Cross Country ◽  
The Impact ◽  
The Relationship ◽  
Determining Factor

The aim of this paper is to explore the relationship between intelligence and economic and financial crimes. For this purpose, we use a cross-sectional sample of 182 countries for the time span of 2012–2017. Our research provides empirical evidence on the existence of a significant impact of intelligence upon economic and financial crimes. When we analyze the entire sample, we find that intelligent people are more prone to comply with the law and thus increase the efficiency of implementing government policies to reduce economic and financial crimes. However, when we conduct our analysis among the two subgroups of high- and low-income countries, different results are obtained. For high-income countries, we obtain evidence of a positive coefficient for the impact of intelligence on economic and financial crimes, meaning that increased intellectual capacities of people from these countries, including high professional knowledge and skills, are used to break the traditional technology in order to get illegal benefits. Our results conducted for the low-income countries' subsample do not support intelligence as being a determining factor for economic and financial crimes; in these countries, other determinants are more important for engaging in such activities. Our study may have important implications for the policymakers who must acknowledge that various policies in the field of economic and financial crimes need to be differentially adopted depending on the level of development of each country, which offers different ways of involvement in such crimes, related to the level of people's intelligence.

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