Education Level and Ethical Attitude Toward Tax Evasion: A Six-Country Study

McGee, Robert W.; Ross, Adriana M.

doi:10.2139/ssrn.2410582

Cited by 11 publications

(5 citation statements)

References 80 publications

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“…This can be attributed to the fact that a taxpayer with tertiary education knows the role tax plays in the development of a country and therefore sees paying of tax as an obligation. The result of the tertiary education variable also confirms the findings of Mcgee and Ross (2014) that showed that the strongest opposition to tax evasion in India and the USA came from the most educated group.…”

Section: Socio-economic Characteristics Of Taxpayersupporting

confidence: 80%

Factors Influencing Tax Stamp Purchases in Ghana: A Case of Twifo-Atti Morkwa Sub-tax District

Ko¹,

Amponsah²

2016

J Account Mark

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This study examined the factors that influence number of tax stump purchased in Twifo-Atti Morkwa sub-tax district in Ghana. Data were collected from taxpayers in the study area who qualify for tax stamps and interview schedule was used for the collection of the data from the respondents. In total, 305 taxpayers were interviewed. The study employed negative binomial regression model to examine the factors that influence number of tax stamp purchased.The study found that levels of education, perception towards the importance of payment of tax, application of sanctions, guilt feeling, rate of tax audit and distance to tax office are key predictors of tax stamp purchases. This study strongly recommends that Tax auditors should go round at least at the beginning of every quarter to inspect the number of tax stamps that taxpayers have bought. The study also recommends that Ghana Revenue Authority should apply sanctions promptly when tax auditors catch some tax stamp defaulters.

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Section: Socio-economic Characteristics Of Taxpayersupporting

confidence: 80%

Factors Influencing Tax Stamp Purchases in Ghana: A Case of Twifo-Atti Morkwa Sub-tax District

Ko¹,

Amponsah²

2016

J Account Mark

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“…However, the mean was significantly higher than the mean of the collated means of 4.86 (McGee R. W., 2012b). The research of the study could not determine the cause of this mean (McGee & Ross, 2014).…”

Section: Research Into Perceptions Of Tax Evasion In Different Countriesmentioning

confidence: 62%

“…The meta-analysis shows conclusions from countries differ when using age and gender as the independent variable, concluding these are likely due to cultural, political and historical differences. Furthermore, the study establishes "more research is needed to determine why the various relationships are what they are" (McGee & Ross, 2014). Additional research has been conducted on gender differences in the ethics of tax evasion with many concluding that women are generally more compliant to tax laws than men (Alm, Jackson, & McKee, 2011;Baldry, 1987;Swamy, Knack, Lee, & Azfar, 2001).…”

Section: Research Into Tax Compliancementioning

confidence: 99%

Theethics of Tax Evasion:a Study of Opinionin the United Kingdom

Collymore

2020

JAEPP

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This research’s focus was ‘The perception of the ethics of tax evasion in the United Kingdom’. Previous research had identified numerous factors that influence tax morale, including: Age; gender; educationlevel; nationality; religion; trust in government; career/education; country’s economic situation as well as view on law abiding. Age and religion were not focusedon due to the population sampled. The study, conducted in the UK in 2019, hada populationsample consisting mainly of University of Portsmouth students with 204 suitable responses. Participants completed a questionnaire based on Robert W. McGee’s 18-statement survey to improve comparability with previous studies. Factors found to affect tax morale were gender, student status and view on law abiding. Student status and view on law abiding had overall significant differences with gender significant on statements regarding human rights issues. The study also compared findings to that of studies conducted in the UK and other countries. Differences in this study andprior research conducted in the UK suggested economic crises could affect tax morale. When compared to other countries there was not a significant difference. However, the UKwas slightlymore accepting than the collated mean of the previous studies used.Government trust and degree subject did not affect tax morale. Recommendations for future research would be to conduct empirical research on tax morale as well as obtaining alarger population sample to improve findings generalisability. Further research should be conducted on the effects of economic crises on tax morale.

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“…The past researchers highlight the association between education and attitude to tax evasion is unclear. The results are not consistent when compare the association between educational level and attitude to tax evasion in Brazil, Russia, China, India, USA and Germany (McGee & Ross, 2014). This may due to it is affected by other demographics factors such as age, gender, income level and occupation.…”

Section: Previous Literaturementioning

confidence: 74%

The Moderating Effect of Individual Taxpayers’ Education Level on Ethical Perception and Tax Compliance Behaviour in Peninsular Malaysia

Kiow¹,

Claudia²,

Kassim³

et al. 2021

IJARAFMS

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Tax revenue is a main source of income to government and is used for various public services and essentials. Taxes generally are perceived as a burden to taxpayers, so tax evasion is a universal phenomenon that governments facing in the world. Malaysia is in the fiscal deficit situation and it became worse during the Covid-19 pandemic. It is important to increase tax revenue as it would help to reduce the fiscal deficit. This study looks into how ethical perception of individual taxpayers to be influenced by their education level and hence further influence their tax compliance behaviour. The researcher used cross-sectional survey design to collect data at one point in time. This study using Statistical Package for the Social Science (SPSS) version 21 to analyse the data in order to obtain meaningful information. Based on 606 respondents in Peninsular Malaysia, the study indicates that ethical perception has a positive significance impact on tax compliance behaviour. The results also highlight a significant positive relationship between ethical perception and tax compliance behaviour when moderated by education level. It means education level will enhance ethical perception of individual taxpayers, hence they will be more compliant. Based on this findings, government can improve further their existing policies to make sure high tax compliance in future.

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Education Level and Ethical Attitude Toward Tax Evasion: A Six-Country Study

Cited by 11 publications

References 80 publications

Factors Influencing Tax Stamp Purchases in Ghana: A Case of Twifo-Atti Morkwa Sub-tax District

Factors Influencing Tax Stamp Purchases in Ghana: A Case of Twifo-Atti Morkwa Sub-tax District

Theethics of Tax Evasion:a Study of Opinionin the United Kingdom

The Moderating Effect of Individual Taxpayers’ Education Level on Ethical Perception and Tax Compliance Behaviour in Peninsular Malaysia

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