Next Article in Journal
Decreasing Obesity and Obesity Stigma: Socio-Demographic Differences in Beliefs about Causes of and Responsibility for Obesity
Previous Article in Journal
Gender, Fitness Doping and the Genetic Max. The Ambivalent Construction of Muscular Masculinities in an Online Community
Article Menu

Export Article

Open AccessArticle
Soc. Sci. 2016, 5(1), 10; doi:10.3390/socsci5010010

Attitudes towards Tax Evasion in Turkey and Australia: A Comparative Study

1
School of Business and Economics, Fayetteville State University in Fayetteville, 1200 Murchison Road Fayetteville, NC 28301, USA
2
Department of Business Law and Taxation, Faculty of Business and Economics, Monash University, Clayton, VIC 3800, Australia
3
Faculty of Economics and Administrative Sciences, Inonu University in Malatya, Malatya 44280, Turkey
*
Author to whom correspondence should be addressed.
Academic Editor: Martin J. Bull
Received: 12 January 2016 / Revised: 18 February 2016 / Accepted: 25 February 2016 / Published: 1 March 2016
View Full-Text   |   Download PDF [1255 KB, uploaded 1 March 2016]   |  

Abstract

The authors conducted a survey of 502 Turkish and Australian undergraduate and graduate business and economic students to determine their views regarding the ethics of tax evasion. These two groups were selected on the premise that their views represented the perceptions of two very different cultures, which has not been investigated in previous studies. The survey instrument required students to indicate their level of agreeableness to 18 general statements representing various scenarios in the socio-economic environment. The statements in the survey reflected the three main viewpoints regarding the ethics of tax evasion which have emerged from the literature to date. The results of the study show that although Turkish scores are significantly different from the Australian scores, both Turkish and Australian respondents believe that tax evasion can be ethically justifiable in certain situations, although some arguments are stronger than others. View Full-Text
Keywords: tax evasion; ethics; Australia; Turkey; cultural differences tax evasion; ethics; Australia; Turkey; cultural differences
Figures

Figure 1

This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. (CC BY 4.0).

Scifeed alert for new publications

Never miss any articles matching your research from any publisher
  • Get alerts for new papers matching your research
  • Find out the new papers from selected authors
  • Updated daily for 49'000+ journals and 6000+ publishers
  • Define your Scifeed now

SciFeed Share & Cite This Article

MDPI and ACS Style

McGee, R.W.; Devos, K.; Benk, S. Attitudes towards Tax Evasion in Turkey and Australia: A Comparative Study. Soc. Sci. 2016, 5, 10.

Show more citation formats Show less citations formats

Note that from the first issue of 2016, MDPI journals use article numbers instead of page numbers. See further details here.

Related Articles

Article Metrics

Article Access Statistics

1

Comments

[Return to top]
Soc. Sci. EISSN 2076-0760 Published by MDPI AG, Basel, Switzerland RSS E-Mail Table of Contents Alert
Back to Top