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Soc. Sci. 2016, 5(1), 10;

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

School of Business and Economics, Fayetteville State University in Fayetteville, 1200 Murchison Road Fayetteville, NC 28301, USA
Department of Business Law and Taxation, Faculty of Business and Economics, Monash University, Clayton, VIC 3800, Australia
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
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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

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

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