The Impact of Individualism and Uncertainty Avoidance on Interdependence of Tax Culture and Tax Evasion

被引：1

作者：

Vehovar, Aleksandra ^{[1
]}

Kavkler, Alenka ^{[1
]}

Huptman, Lidija ^{[1
]}

机构：

[1] Univ Maribor, Fac Econ & Business, Razlagova 20, Maribor 2000, Slovenia

来源：

LEX LOCALIS-JOURNAL OF LOCAL SELF-GOVERNMENT | 2018年 / 16卷 / 04期

关键词：

tax culture; tax evasion; individualism; uncertainty avoidance; Slovenia; AUDIT;

D O I：

10.4335/16.4.821-840(2018)

中图分类号：

D0 [政治学、政治理论];

学科分类号：

0302 ; 030201 ;

摘要：

The paper presents, how factors of tax culture, such as individualism and uncertainty avoidance, affect the dependence of tax evasion on tax culture on a revised sample of 34 countries. The research reveals that in the analysed countries the higher the degree of individualism, the lower the rate (affected by the degree of individual's influence) of tax evasion.

引用

页码：821 / 840

页数：20

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