Attitudes towards tax evasion in turkey and australia: A comparative study
Küçük Resim Yok
Tarih
2016
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
MDPI AG
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
The authors conducted a survey of 502 Turkish and Australian undergraduate and graduate business and economic students to determine their views regarding the ethics of tax evasion. These two groups were selected on the premise that their views represented the perceptions of two very different cultures, which has not been investigated in previous studies. The survey instrument required students to indicate their level of agreeableness to 18 general statements representing various scenarios in the socio-economic environment. The statements in the survey reflected the three main viewpoints regarding the ethics of tax evasion which have emerged from the literature to date. The results of the study show that although Turkish scores are significantly different from the Australian scores, both Turkish and Australian respondents believe that tax evasion can be ethically justifiable in certain situations, although some arguments are stronger than others. © 2016 by the author.
Açıklama
Anahtar Kelimeler
Australia, Cultural differences, Ethics, Tax evasion, Turkey
Kaynak
Social Sciences
WoS Q Değeri
Scopus Q Değeri
Q2
Cilt
5
Sayı
1
