HOW RELIGIONS AFFECT ATTITUDES TOWARD ETHICS OF TAX EVASION? A COMPARATIVE AND DEMOGRAPHIC ANALYSIS

Küçük Resim Yok

Tarih

2015

Dergi Başlığı

Dergi ISSN

Cilt Başlığı

Yayıncı

Univ Babes-Bolyai

Erişim Hakkı

info:eu-repo/semantics/closedAccess

Özet

This paper focuses specifically on how religions shape attitudes towards ethics of tax evasion. Firstly, the paper begins with an overview of the four views on the ethics of tax evasion that have emerged over the centuries, then goes on to review some of the theoretical and empirical literature on the subject. The empirical part of the study examines attitudes toward tax evasion in 57 countries from the perspectives of six religions using the data from Wave 6 (2010-2014) of the World Values Survey. The sample population is more than 52,000. More than a dozen demographic variables were examined. The results study found that attitude toward cheating on taxes does differ by religion.

Açıklama

Anahtar Kelimeler

tax evasion, ethics, religion, empirical studies, World Values Survey, demographic, logistic regression

Kaynak

Journal For The Study of Religions and Ideologies

WoS Q Değeri

N/A

Scopus Q Değeri

Cilt

14

Sayı

41

Künye