Culture and tax avoidance: the case of Italy

Hien, Josef

doi:10.1080/19460171.2020.1802318

Cited by 12 publications

(9 citation statements)

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“…The Hofstede cultural dimensions scores are available at https://www.hofstede-insights.com (accessed on 10 May 2021). According to prior studies, cultural dimensions are determinants of tax evasion [2,5,[62][63][64][65]. All of the models also included year dummies in order to capture year fixed effects.…”

Section: Control Variablesmentioning

confidence: 99%

Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study

Montenegro

2021

Sustainability

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This study uses a sample of 25 OECD countries to examine the association between CSR, national governance and tax evasion at the country level. The interaction between country-level governance and CSR relative to tax avoidance is also explored. The findings suggest that neither the ESG dimensions nor the overall CSR measure are significant determinants of tax evasion at the country level. In contrast, national governance quality is significantly and negatively related to tax evasion. Significant support is also found for the mediating effect of national governance on the association between CSR and tax evasion: in countries with weak national governance, CSR and country-level governance are substitutes; in countries with strong national governance, CSR reporting (in particular, environmental disclosures) seems to be used as a cosmetic and compensatory tool for firms to mitigate the reputational risk and public concern arising from tax evasion activities. The findings are theoretically and practically relevant as they underscore not only the importance of national governance in mitigating tax evasion but also the relevance of the mediating effect of national governance on the relationship between CSR and tax evasion. The evidence highlights the need for policymakers in countries with strong national governance to design new/strong anti-tax avoidance regulations.

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Section: Control Variablesmentioning

confidence: 99%

Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study

Montenegro

2021

Sustainability

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“…Aunque los impuestos sean un ingreso importante para el estado, no siempre son percibidos por los contribuyentes como algo favorable y necesario: "El cumplimiento tributario representa un dilema social en el que el interés propio a corto plazo para minimizar los pagos de impuestos está en desacuerdo con el interés colectivo a largo plazo para proporcionar suficientes fondos fiscales para bienes públicos" (Gangl et al 2015, p. 13), generando falta de interés para cumplir con las obligaciones tributarias e incluso suscitando evasión y elusión de los mismos, es importante considerar que el cumplimiento de las obligaciones tributarias se fundamenta legalmente ( Mendieta et al, 2020), por lo que nace para ser cumplido y también se justifica económicamente como medio para obtener recursos (Grande, 2019). Italia, país europeo con una de las tasas más altas en evasión, donde el pasado aún influye en la situación actual y la limitación en los servicios públicos no es lo único que conlleva a la evasión, sino la desconfianza histórica frente al Estado (Hien, 2020).…”

Section: Cumplimiento De Las Obligaciones Tributariasunclassified

Importancia de las estrategias en las Obligaciones Tributarias frente a la Emergencia Sanitaria Covid-19 en Pymes de Cuenca, Ecuador

Galarza

Parra

Zamora

2022

rgn

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Ecuador tiene entre sus principales ingresos los impuestos, sin embargo, el cumplimiento tributario representa divergencia entre el objetivo estatal de recaudar impuestos para la inversión pública y la disposición de las personas de obviar el pago de impuestos. Debido a la crisis sanitaria provocada por el Covid-19 la recaudación tributaria decreció, la deuda pública se elevó y el PIB declinó, durante esta situación el gobierno decretó, en marzo del 2020 varias medidas que impidieron a las empresas realizar sus actividades con normalidad, enfrentándose a una economía débil y en proceso de reactivación. El objetivo del presente estudio es analizar la importancia del cumplimiento tributario para el país y el panorama de las Pymes cuencanas en contexto de la pandemia mundial Covid-19, considerando sus ingresos, fuentes de empleo e impuesto a la renta causado de los periodos 2016 al 2020. Para el estudio se empleó una metodología con enfoque mixto, alcance descriptivo desde un diseño no experimental y longitudinal de evolución de grupo en las Pymes del cantón Cuenca (Ecuador), cuyo resultado se desprende el impacto de la pandemia en el primer año llevando al confinamiento y se impusieron fuertes restricciones como la libre circulación, lo que trajo consigo el efecto socioeconómico que afectó a un tercio de la población. Por lo cual, se estableció una propuesta de estrategias genéricas que apoyen a las obligaciones tributarias a fin de que su cumplimiento sea de manera apropiada evitando sanciones y a su vez se fortalezca la contribución al país.

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“…Aggressive corporate actions to minimise taxes are an ongoing challenge for tax administrations worldwide. Non-compliance reduces the tax system efficiency by increasing administrative costs and intensifying tax pressure (Lin et al ., 2018; Alsaadi, 2020; Hien, 2018).…”

Section: Introductionmentioning

confidence: 99%

Social responsibility and tax evasion: organised hypocrisy of Tunisian professionals

Dammak

Derbel

2023

JAAR

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PurposeThe present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.Design/methodology/approachA survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).FindingsProfessionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.Research limitations/implicationsThe results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.Practical implicationsIn recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.Originality/valueThe authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

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Culture and tax avoidance: the case of Italy

Cited by 12 publications

References 50 publications

Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study

Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study

Importancia de las estrategias en las Obligaciones Tributarias frente a la Emergencia Sanitaria Covid-19 en Pymes de Cuenca, Ecuador

Social responsibility and tax evasion: organised hypocrisy of Tunisian professionals

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