scholarly journals Is tax morale culturally driven?

2021 ◽  
pp. 1-18
Author(s):  
Luca Andriani ◽  
Randolph Bruno ◽  
Elodie Douarin ◽  
Paulina Stepien-Baig
Keyword(s):  
Cultural Values ◽  
Tax Compliance ◽  
Principal Component ◽  
Cultural Dimensions ◽  
Formal Institutions ◽  
Individual Values ◽  
Tax Morale ◽  
Societal Culture ◽  
European Values Survey ◽  
European Values

Abstract Citizens' tax compliance should not only respond to the quality of formal institutions, but might also be culturally driven. We contribute to this literature by investigating whether tax morale, an individual's intrinsic non-pecuniary motivation to comply with taxes, is associated with the cultural values (following Hofstede's typology) held by this individual. The analysis exploits four waves of the European Values Survey (1981–2010) across 48 countries. The cultural dimensions are constructed through a polychoric principal component analysis on a set of relevant survey items consistent with Hofstede's definitions. Ordered logit estimations suggest that although values of individualism and femininity are associated with higher individual's tax morale, power distance and uncertainty avoidance are associated with lower tax morale. These results remain consistent as we increase the level of granularity of our investigation through within-region analyses and, subsequently, within-cohort analyses. We argue that these results inevitably enrich the emerging debate about cultural values and citizens' compliance with formal institutions. They also indicate that societal culture as well as individual values should be considered when designing policies aiming to improve tax compliance.

scholarly journals Cultural Diversity and its Influence on the Attitudes of Africans and Indians toward Marketing Communication: A South African Perspective

2017 ◽  
Vol 8 (6(J)) ◽  
pp. 28-39
Author(s):  
Abosede Ijabadeniyi ◽  
Jeevarathnam Parthasarathy Govender ◽  
Dayaneethie Veerasamy
Keyword(s):  
Cultural Diversity ◽  
Cultural Values ◽  
South African ◽  
Principal Component ◽  
Cultural Dimensions ◽  
Marketing Communication ◽  
Shopping Malls ◽  
African Perspective ◽  
Major Factors ◽  
Moderating Role

Abstract: Culture has been reported to be one of the major factors influencing attitudes toward marketing communication. However, identification across prevailing cultural dimensions could have unique implications for attitudes toward marketing communication. This paper examines how African and Indian cultural values may or may not influence attitudes toward marketing communication. It explores how Africans converge with or diverge from Indians with regards to culturally sensitive attitudes toward marketing communication, based on a Marketing Communication-Specific Cultural Values (MCSCV) model adapted from the individualism-collectivism constructs. Attitudes toward marketing were measured based on the advertising scale of the Index of Consumer Sentiment toward Marketing (ICSM) practices. Data generated for this study were based on responses provided by 283 and 92 African and Indian shoppers at the main shopping malls in the most predominant African and Indian townships in Durban, South Africa viz. Umlazi and Chatsworth, respectively. Analysis of Variance (ANOVA) and Categorical Principal Component Analysis (CATPCA) were conducted on the dataset. Findings revealed that both races displayed more individualistic than collectivistic tendencies toward marketing communication, but Africans exhibited more collectivistic tendencies than their Indian counterparts. In addition, respondents’ individualistic tendencies have a significant influence on attitudes toward marketing communication which showed that consumers’ indigenous cultural disposition play a moderating role on attitudes toward marketing communication. This study builds on the marketing literature by validating the implications of cultural diversity for marketing communication. The study emphasizes how the interplay between target markets’ underlying cultural dispositions and cultural values held toward marketing communication, influence the consistency or inconsistency in consumers’ attitudes toward marketing communication. Keywords: Culture, Individualism, Collectivism, Consumer behaviour, Advertising

scholarly journals Culture, innovation, and economic development

2021 ◽  
Vol 10 (1) ◽  
Author(s):  
Pantelis C. Kostis
Keyword(s):  
Economic Development ◽  
Cultural Values ◽  
Fixed Effects ◽  
Principal Component ◽  
European Social Survey ◽  
Cultural Dimensions ◽  
Economic Outcomes ◽  
Cross Sectional ◽  
Social Survey ◽  
Dependent Variables

AbstractDuring recent decades, culture is gaining more and more attention as a factor that determines economic outcomes. Trying to investigate its role on innovation and economic development, this paper uses a dataset that offers the potential for a cross-sectional and time series analysis. Thus, in this paper, the effects of culture on innovation (as measured by patent applications, spending on R&D, number or researchers per 1000 individuals and number of government researchers) and economic development are investigated. Cultural background is captured through the Schwartz’s cultural values, as reported through the European Social Survey (ESS) waves during the period 2002–2018. The dataset is comprised by 18 Eurozone countries. Using principal component analyses to capture the Schwartz’s cultural values, as well as two ways fixed-effects analysis (FE), time dummies for each ESS wave included in the analysis and cluster—robust estimates of the standard errors, in order to examine the above relationships, the main conclusions derived from the analysis are that (a) there is significant effect of culture on innovation and economic development, and (b) the main cultural dimensions that hinder innovation and economic development are the prevalence of hierarchy, affective autonomy, and mastery. These results hold for all different dependent variables used in the analysis. Thus, when hierarchy, affective autonomy, and mastery are present innovation and economic development are hindered, leading to obstacles regarding the sustainability of economic outcomes. The opposite holds in societies where embeddedness, egalitarianism, and harmony prevail.

Pengaruh Budaya Terhadap Akuntansi, Auditing Dan Praktik Akuntansi Internasional

2016 ◽  
Vol 3 (1) ◽  
pp. 78-95
Author(s):  
Priyastiwi Priyastiwi
Keyword(s):  
Cultural Values ◽  
Leadership Style ◽  
Financial Reporting ◽  
National Level ◽  
Deep Understanding ◽  
Cultural Dimensions ◽  
Financial Disclosure ◽  
Cross Cultural Differences ◽  
The Future ◽  
The Impact

The purpose of this article is to provide the basic model of Hofstede and Grays’ cultural values that relates the Hofstede’s cultural dimensions and Gray‘s accounting value. This article reviews some studies that prove the model and develop the research in the future. There are some evidences that link the Hofstede’s cultural values studies with the auditor’s judgment and decisions by developing a framework that categorizes the auditor’s judgments and decisions are most likely influenced by cross-cultural differences. The categories include risk assessment, risk decisions and ethical judgments. Understanding the impact of cultural factors on the practice of accounting and financial disclosure is important to achieve the harmonization of international accounting. Deep understanding about how the local values may affect the accounting practices and their impacts on the financial disclosure are important to ensure the international comparability of financial reporting. Gray’s framework (1988) expects how the culture may affect accounting practices at the national level. One area of the future studies will examine the impact of cultural dimensions to the values of accounting, auditing and decision making. Key word : Motivation, leadership style, job satisfaction, performance

scholarly journals Evaluating the individual- and country-level variations in tax morale

2017 ◽  
Vol 44 (5) ◽  
pp. 816-832 ◽  
Author(s):  
Colin C. Williams ◽  
Besnik Krasniqi
Keyword(s):  
Tax Compliance ◽  
State Intervention ◽  
Developed Countries ◽  
Social Actor ◽  
Actor Model ◽  
Tax Morale ◽  
Content Type ◽  
Country Level ◽  
The One ◽  
The Individual

Purpose Recently, a small but burgeoning literature has argued that tax non-compliance cannot be fully explained using the conventional rational economic actor approach which views non-compliance as occurring when the pay-off is greater than the expected cost of being caught and punished. Instead, a social actor approach has emerged which views tax non-compliance as higher when “tax morale”, defined as the intrinsic motivation to pay taxes, is low. To advance this social actor model, the purpose of this paper is to evaluate the individual and national heterogeneity in tax morale, which is crucial if tax compliance is to be improved. Design/methodology/approach To do this, the authors report data from the 2010 Life in Transition Survey on tax morale in 35 Eurasian countries. Findings Logit econometric analysis reveals, on the one hand, that there is higher tax morale among middle-aged, married, homeowners with children, with a university degree and employed, and on the other hand, that there is higher tax morale in more developed countries with stronger legal systems and less corruption, and higher levels of state intervention in the form of both taxation and expenditure. Research limitations/implications Rather than continue with the rational actor approach, this paper reveals that how an emergent social actor approach can help to more fully explain tax non-compliance and results in a different policy approach focused upon changing country-level economic and social conditions associated with low tax morale and thus non-compliance. Practical implications These results display the specific populations with low tax morale which need targeting when seeking to tackle tax non-compliance. Originality/value This paper provides a new way of explaining and tackling tax non-compliance in Eurasian countries.

scholarly journals Analisis Dampak Tax Morale Terhadap Kepatuhan Pajak UMKM: Studi Kasus Kota Semarang

2018 ◽  
Vol 1 (1) ◽  
pp. 14
Author(s):  
Muslimah Mahmudah ◽  
Deden Dinar Iskandar
Keyword(s):  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Binary Logistic Regression ◽  
Primary Data ◽  
Binary Logistic Regression Analysis ◽  
Ethical Business ◽  
Tax Morale ◽  
Business Size ◽  
Medium Enterprises ◽  
The Impact

This study aims to analyze the impact of tax morale on Micro, Small, and Medium Enterprises (MSMEs) tax complianceSemarang City as the case study. This study uses primary data generated from 117 samples of MSMEs in Semarang. Data analysis is performed  using binary logistic regression analysis. The results showed that environmental, institutional, ethical, business, and business size variables significantly influence MSMEs tax compliance. On the other hand, variables whose effect on tax compliance is not statistically significant include happiness, religiosity, gender, age, education, and marital status.

scholarly journals On “Nationology”: The Gravitational Field of National Culture

2021 ◽  
pp. 002202212110447
Author(s):  
Plamen Akaliyski ◽  
Christian Welzel ◽  
Michael Harris Bond ◽  
Michael Minkov
Keyword(s):  
Gravitational Field ◽  
Cultural Values ◽  
National Culture ◽  
Random Noise ◽  
Religious Groups ◽  
Individual Values ◽  
Individual Level ◽  
Collective Phenomenon ◽  
Using Data ◽  
The Individual

Nations have been questioned as meaningful units for analyzing culture due to their allegedly limited variance-capturing power and large internal heterogeneity. Against this skepticism, we argue that culture is by definition a collective phenomenon and focusing on individual differences contradicts the very concept of culture. Through the “miracle of aggregation,” we can eliminate random noise and arbitrary variation at the individual level in order to distill the central cultural tendencies of nations. Accordingly, we depict national culture as a gravitational field that socializes individuals into the orbit of a nation’s central cultural tendency. Even though individuals are also exposed to other gravitational forces, subcultures in turn gravitate within the limited orbit of their national culture. Using data from the World Values Survey, we show that individual values cluster in concentric circles around their nation’s cultural gravity center. We reveal the miracle of aggregation by demonstrating that nations capture the bulk of the variation in the individuals’ cultural values once they are aggregated into lower-level territorial units such as towns and sub-national regions. We visualize the gravitational force of national cultures by plotting various intra-national groups from five large countries that form distinct national clusters. Contrary to many scholars’ intuitions, alternative social aggregates, such as ethnic, linguistic, and religious groups, as well as diverse socio-demographic categories, add negligible explained variance to that already captured by nations.

scholarly journals The Cultural Factors in the MOOC Design in China from Hofstede’s Cultural Dimensions

2019 ◽  
Vol 9 (10) ◽  
pp. 13201325
Author(s):  
Xin Yang
Keyword(s):  
Cultural Values ◽  
Course Design ◽  
Power Distance ◽  
Cultural Factors ◽  
Cultural Dimensions ◽  
Cultural Backgrounds ◽  
Hofstede’S Cultural Dimensions ◽  
High Power Distance ◽  
Hofstede's Cultural Dimensions ◽  
Cultural Features

With their massiveness and openness, Moocs have become one of the most widespread and influential online learning forms, which leads to the fact that more and more designers with different cultural backgrounds are getting involved in the course design. As a result, the Mooc design such as the styles of the organization and presentation may correspondingly be influenced by cultural values of the designers, and then become barriers for learners. In order to locate the cultural influence reflected in the Mooc design in China, the introductory videos of three courses published on Coursera, which are designed by three well-known universities in China, are sampled for analysis from the aspects of power distance, individualism/collectivism and masculinity/femininity within the framework of Hofstede’s cultural dimensions. The findings indicate that the cultural features of the high-power distance, collectivism and femininity have shown their influence on the designing of these courses.

scholarly journals Measuring the trust in the European values study and the European social survey

Sociologija ◽  
2021 ◽  
Vol 63 (2) ◽  
pp. 419-439
Author(s):  
Milos Besic
Keyword(s):  
Interpersonal Trust ◽  
Principal Component ◽  
Political Trust ◽  
European Social Survey ◽  
Multilevel Regression ◽  
Social Survey ◽  
Confirmatory Factor Analyses ◽  
Confirmatory Factor ◽  
European Values ◽  
European Values Study

In this paper, we compare the latent construct measurement of political and interpersonal trust in two researches: the European Values Study and the European Social Survey. The main goal was to estimate the validity of measuring the respective concepts. In order to achieve this goal, we conducted a number of Principal Component Analyses and Confirmatory Factor Analyses. Additionally, we used multilevel regression modelling to test and compare the effect of socio-demographic variables on political and interpersonal trust in both researches. We identified that socio-demographic predictors had a similar effect on both types of trust. The paper is complemented with descriptive data that portray the differences among countries when it comes to interpersonal and political trust.

scholarly journals Quality Expectations of Social Networking Sites: A Comparative Study Between New Zealand and Vietnam

2021 ◽  
Author(s):  
◽  
Anh Thu Le
Keyword(s):  
New Zealand ◽  
Social Networking ◽  
Cultural Differences ◽  
User Satisfaction ◽  
Social Networking Sites ◽  
Principal Component ◽  
Cultural Dimensions ◽  
Online Social Networking ◽  
Social Networking Websites

<p>Online Social Networking (OSN) websites have been growing fast and their success is decided by customers’ satisfaction. User satisfaction can be measured using a number of popular frameworks such as SERVQUAL, SERVPERF, SiteQual, and WebQual. These frameworks are often used as guidelines when designing, implementing, and assessing quality of websites in general and can also be used to measure the quality of online social networking websites. Besides, there are additional factors that should be taken into consideration when assessing user satisfaction such as demographic differences and cultural differences. The present research project aims to investigate and test the linkage between culture and user satisfaction on the online social networking websites. This is achieved by conducting an analysis on the basis of a survey in two different countries – New Zealand and Vietnam. The research project’s principal component analysis follows Hofstede’s six cultural dimensions and the modified framework of assessing online social networking sites quality conducted by Rizavi, Ali, and Rizavi in 2011. The results suggest that users’ quality expectation of Social Networking Sites (SNS) in New Zealand and in Vietnam may be influenced by cultural differences.</p>

scholarly journals INNOVATIVE WORK BEHAVIOUR: AN INTEGRATIVE INVESTIGATION OF PERSON-JOB FIT, PERSON-ORGANIZATION FIT, AND PERSON-GROUP FIT

2020 ◽  
Vol 21 (1) ◽  
pp. 39-47
Author(s):  
Emiliana Sri Pudjiarti ◽  
Prihatin Tiyanto Priagung Hutomo
Keyword(s):  
Job Performance ◽  
Cultural Values ◽  
Structural Equation ◽  
Selection Process ◽  
Work Organization ◽  
Work Behavior ◽  
Job Fit ◽  
Individual Values ◽  
Innovative Work ◽  
Person Organization Fit

In relation to the problem of SME productivity, it is necessary to investigate whether there is a problem of mismatch between workers and work and groups and corporate cultural values. This study aims to analyze whether the concept of innovative work behavior can mediate the relationship of person-job fit, person-organization fit and person-group fit to job performance. The study was conducted in the metal SME industry in Tegal Regency, with 256 respondents. Data collection tools use questionnaires and interviews. Data analysis is done with a structural equation model. Based on the results of the analysis, there is a positive relationship between variables. This illustrates that the challenges of SMEs in the future are to maintain the best human resources to remain committed to the organization. In maintaining its existence, alignment of individual values with work, organization and groups is the best tool to achieve goals through innovative changes in employee behavior, and also to lay a solid foundation in the recruitment and selection process of new employees that have the potential to increase job performance.

Sign in / Sign up

Export Citation Format

Share Document