Culture versus structure: A critical perspective on the role of culture in tax evasion
Document Type
Article
Publication Date
6-2019
Department
College of Business
Abstract
Culture is a somewhat nebulous term, particularly in the context of accounting scholarship. Historically, it has been offered as a factor to explain many economic phenomena, including tax evasion. Utilizing Hofstede's (1980, 2001) cultural dimensions and data from the World Bank from 2005–2010, this study takes an exploratory approach to develop a stepwise, forward selection regression model to better illuminate this phenomenon vis-à-vis culture and economic structure. The results suggest, at least within the context of tax evasion, that cultural indices may be redundant in the presence of other readily available socio-economic indicators. This brings the age-old debate of culture versus structure to the forefront of accounting scholarship and policymaking.
Publication Title
Accounting Historians Journal
Recommended Citation
Hutchinson, R.
(2019).
Culture versus structure: A critical perspective on the role of culture in tax evasion.
Accounting Historians Journal,
46(1), 79-91.
http://doi.org/10.2308/aahj-10659
Retrieved from: https://digitalcommons.mtu.edu/michigantech-p/1268