Analyzing the Relationship between National Cultural Dimensions and Tax Morale

Fatih Deyneli

Analyzing the Relationship between National Cultural Dimensions and Tax Morale

Öz

Tax morale, which can be defined as an intrinsic motivation, is affected by many factors. One of these factors is culture, which plays an important part. This study analyzes the relationship between tax morale and culture. In this study, the relationship between tax morale and Hofstede’s cultural dimensions are analyzed by using the model in the study of Tsakumis (2007) titled ‘The relationship between national culture dimensions and tax evasion’ and Tobit regression analysis. Unlike other studies, this study uses tax morale as dependent variable instead of tax evasion. The study which is comprised of an analysis of 42 countries arrives at similar conclusions as the other studies. The study concludes that Hofstede’s cultural dimensions affect tax morale.

Anahtar Kelimeler

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Ayrıntılar

Birincil Dil

İngilizce

Konular

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Bölüm

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Yazarlar

Fatih Deyneli Bu kişi benim

Yayımlanma Tarihi

15 Mart 2016

Gönderilme Tarihi

20 Mart 2016

Kabul Tarihi

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Yayımlandığı Sayı

Yıl 2014 Cilt: 6 Sayı: 2

IZ

https://izlik.org/JA62RJ58KY

Kaynak Göster

RIS / Bibtex

APA

Deyneli, F. (2016). Analyzing the Relationship between National Cultural Dimensions and Tax Morale. Uluslararası Alanya İşletme Fakültesi Dergisi, 6(2). https://izlik.org/JA62RJ58KY

AMA

1.Deyneli F. Analyzing the Relationship between National Cultural Dimensions and Tax Morale. Uluslararası Alanya İşletme Fakültesi Dergisi. 2016;6(2). https://izlik.org/JA62RJ58KY

Chicago

Deyneli, Fatih. 2016. “Analyzing the Relationship between National Cultural Dimensions and Tax Morale”. Uluslararası Alanya İşletme Fakültesi Dergisi 6 (2). https://izlik.org/JA62RJ58KY.

EndNote

Deyneli F (01 Mart 2016) Analyzing the Relationship between National Cultural Dimensions and Tax Morale. Uluslararası Alanya İşletme Fakültesi Dergisi 6 2

IEEE

[1]F. Deyneli, “Analyzing the Relationship between National Cultural Dimensions and Tax Morale”, Uluslararası Alanya İşletme Fakültesi Dergisi, c. 6, sy 2, Mar. 2016, [çevrimiçi]. Erişim adresi: https://izlik.org/JA62RJ58KY

ISNAD

Deyneli, Fatih. “Analyzing the Relationship between National Cultural Dimensions and Tax Morale”. Uluslararası Alanya İşletme Fakültesi Dergisi 6/2 (01 Mart 2016). https://izlik.org/JA62RJ58KY.

JAMA

1.Deyneli F. Analyzing the Relationship between National Cultural Dimensions and Tax Morale. Uluslararası Alanya İşletme Fakültesi Dergisi. 2016;6. Available at https://izlik.org/JA62RJ58KY.

MLA

Deyneli, Fatih. “Analyzing the Relationship between National Cultural Dimensions and Tax Morale”. Uluslararası Alanya İşletme Fakültesi Dergisi, c. 6, sy 2, Mart 2016, https://izlik.org/JA62RJ58KY.

Vancouver

1.Fatih Deyneli. Analyzing the Relationship between National Cultural Dimensions and Tax Morale. Uluslararası Alanya İşletme Fakültesi Dergisi [Internet]. 01 Mart 2016;6(2). Erişim adresi: https://izlik.org/JA62RJ58KY