The Relationship between Culture and Tax Evasion across Countries: Cases of the USA and Germany

Ermasova, Natalia; Haumann, Christian; Burke, Laura

doi:10.1080/01900692.2019.1672181

Cited by 36 publications

(32 citation statements)

References 61 publications

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“…Even though tax aggressiveness is a controversial topic, it has received increasing attention in recent years from academics and tax authorities because governments worldwide are facing shortfalls in tax revenues along with increased social problems [1]. Corporate aggressive actions designed to minimise taxes are an ongoing challenge for tax administrations worldwide [2][3][4][5]. Noncompliance reduces tax system efficiency by widening administrative costs and by intensifying the tax burden on those who comply [5].…”

Section: Introductionmentioning

confidence: 99%

“…Corporate aggressive actions designed to minimise taxes are an ongoing challenge for tax administrations worldwide [2][3][4][5]. Noncompliance reduces tax system efficiency by widening administrative costs and by intensifying the tax burden on those who comply [5]. Opportunistic tax minimisations decrease state resources and the funds that are needed to support government programmes to improve social welfare for the whole community [4,6].…”

Section: Introductionmentioning

confidence: 99%

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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: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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

Montenegro

2021

Sustainability

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“…This has been pointed out by Natalia Ermasova [5] in research on the relationship between culture and tax evasion in the US and Germany.…”

Section: Refering Directly To the "Gaps" In Tax Administrationmentioning

confidence: 90%

Legal Regulations to Tax Administration in Vietnam: Changes and Improvements

Vu¹

2021

Proceedings of the 6th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2020)

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Taxation and tax administration are an essential part of ensuring a country's stability and regular operation. The requirements for openness, transparency, modernity, reasonableness, and legitimacy poses challenges to the legislative, executive, and judiciary branches regarding taxation. This article analyzes the legal changes to taxation as a component of the administrative law associated with Vietnam's legal context. The methods used aimed to clarify the research problem, including analysis, synthesis, and comparison. The article's main research source is the Law on Tax Administration 2006 (called Law 2006) and the Law on Tax Administration 2019 (called Law 2019). This study confirms that progress has been seen in changes in tax administration regulations in Vietnam. Simultaneously, the law needs to consider two critical issues-the organization of tax administration agencies and tax disputes-when building a relationship between tax administration agencies and taxpayers.

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“…En años recientes, la importancia de las consideraciones de la cultura fiscal (o cultura tributaria) (Richardson, 2008;Ermasova et al, 2021) se ha vuelta más evidente desde que las medidas necesarias para reformar los sistemas fiscales de economías en transformación han fracasado, en parte por su incompatibilidad con la cultura fiscal (Nerré, 2001) para que los países logren una administración exitosa de los impuestos. Por tal motivo, se ha requerido de la cooperación de los contribuyentes, en lugar de forzarlos a realizar cada aspecto de sus obligaciones fiscales (James et al, 2005).…”

Section: Introductionunclassified

Cultura fiscal en los asalariados de Yucatán, México

Cabrera-Ignacio

Zapata-Aguilar

2021

Rev. CEA

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Los impuestos representan el mayor porcentaje de los ingresos públicos de México; sin embargo, este es uno de los países con menor recaudación tributaria. Debido a ello, el presente artículo analizó la cultura fiscal de los municipios de Mérida, Umán y Tekax, en el Estado de Yucatán, México, tomando como muestra a un grupo de 267 trabajadores asalariados, con el objetivo de determinar si tienen la disposición de tributar al Estado de manera consciente, solidaria y responsable, basados en tres variables: creencias, actitudes y valores. Asimismo, teniendo en cuenta el salario mensual, se estudiaron las diferencias significativas en el nivel de cultura fiscal. Igualmente se realizó un estudio descriptivo-comparativo, donde se encontró que, en general, los trabajadores encuestados sí poseen una cultura fiscal que los dispone a tributar de manera consciente, solidaria y responsable al Estado. Al realizar el análisis, se observó una diferencia entre la cultura fiscal de los trabajadores con menores ingresos versus los de mayor ingreso, siendo los segundos, en contraste con los primeros, quienes tienen una cultura fiscal más propensa al cumplimiento del pago de impuestos. Además, se encontró que existe una relación positiva entre el nivel salarial y las creencias y valores relativos al pago de impuestos.

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The Relationship between Culture and Tax Evasion across Countries: Cases of the USA and Germany

Cited by 36 publications

References 61 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

Legal Regulations to Tax Administration in Vietnam: Changes and Improvements

Cultura fiscal en los asalariados de Yucatán, México

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