Understanding cross-cultural differences in peer reporting practices: evidence from tax evasion games in Moldova and France

Romaniuc, Rustam; Dubois, Dimitri; Dimant, Eugen; Lupusor, Adrian; Prohnitchi, Valeriu

doi:10.1007/s11127-021-00925-7

Cited by 10 publications

(5 citation statements)

References 59 publications

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“…This study contributes to our understanding of the prevalence of collaborative tax evasion. First, we show that empirical evasion expectations significantly increase evaded transactions, which expands our comprehension of how social norms affect tax compliance in general (see Luttmer & Singhal, 2014, for an overview) and the role of empirical expectations in particular (Romaniuc et al, 2021;Hallsworth et al, 2017;Bicchieri et al, 2020;Bobek et al, 2013). Second, we extend the limited understanding of the role of revealed and signaled intentions in tax evasion decisions (Doerr & Necker, 2021;Balafoutas et al, 2015).…”

Section: Introductionsupporting

confidence: 55%

You don’t need an invoice, do you? An online experiment on collaborative tax evasion

Burgstaller,

Pfeil

2024

Journal of Economic Psychology

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Section: Introductionsupporting

confidence: 55%

You don’t need an invoice, do you? An online experiment on collaborative tax evasion

Burgstaller,

Pfeil

2024

Journal of Economic Psychology

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“…However, other studies also suggest cultural differences might affect the efficiency of such approach. For instance, Romaniuc et al (2022), in a field experiment, found that participants in Moldova view the act of cooperating with central authorities as less socially acceptable than taxpayers in France. There result also suggest that participants in Moldova will tend to engage less frequently in peer reporting than participants in France.…”

Section: Peer Reporting and Random Auditsmentioning

confidence: 99%

Taxes and social instability: How large corporations and wealthy taxpayers hide taxable money?

Lompo,

Ouoba

2024

EAL

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<p><span lang="EN-US" style="font-size: 12pt; font-family: verdana, geneva, sans-serif; color: black;">Non-compliance with tax obligations, particularly by wealthy taxpayers and large corporations, continues to represent a source of social injustice that fuels social instability, especially in developing countries. Understanding the strategies of tax evasion and avoidance is of critical importance. This article highlights five main strategies used by large corporations and wealthy taxpayers to avoid taxes, including tax havens, the underground economy, aggressive tax optimization, alternative financial markets, and crypto currencies. We also propose several actions to tackle global tax non-compliance, including prevention, peer reporting, active monitoring of compliance indicators and inter- national cooperation. These actions can be combined to achieve optimal results in reducing tax evasion and avoidance.</span></p>

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“…(2) Non verbal behavior In international trade negotiations, nonverbal means are equally important as verbal communication, but they are often not recognized [14]. Negotiators often transmit and receive a large amount of information through nonverbal and more subtle means, which is more important than verbal (3) Customs and customs…”

Section: Figure 1: Elements Of Cultural Differencesmentioning

confidence: 99%

Impact of Cross-cultural Differences on International Business Negotiations and Corresponding Strategies

2023

IJFS

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With the continuous deepening of China's reform and opening up and the intensification of economic globalization, political, economic and cultural exchanges between China and the West are increasing, and international business exchanges are developing rapidly. Understanding the cultural customs of Western countries and improving cross-cultural communication skills is very important for the Chinese government and enterprises, which would directly affect the effectiveness of business negotiations and economic cooperation, and thus affect the development of the national economy. Therefore, it is crucial to deeply analyze the impact of cultural differences between China and the West on international business negotiations, and propose corresponding measures to enhance the response capabilities of various economic organizations in international business negotiations, in order to promote the long-term development of foreign trade. This article explored the impact of cross-cultural differences on international business negotiations and corresponding strategies. Firstly, it discussed the concept of cultural differences, cross-cultural manifestations, and their impact on business negotiations. Finally, based on the analysis of cultural differences mentioned earlier, it proposed suggestions for avoiding cultural embarrassment in business negotiations.

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Understanding cross-cultural differences in peer reporting practices: evidence from tax evasion games in Moldova and France

Cited by 10 publications

References 59 publications

You don’t need an invoice, do you? An online experiment on collaborative tax evasion

You don’t need an invoice, do you? An online experiment on collaborative tax evasion

Taxes and social instability: How large corporations and wealthy taxpayers hide taxable money?

Impact of Cross-cultural Differences on International Business Negotiations and Corresponding Strategies

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