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Analyzing the Relationship between National Cultural Dimensions

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Uluslararası Alanya İşletme Fakültesi Dergisi
Yıl:2014, C:6, S:2, s. 55-63
International Journal of Alanya Faculty of Business
Year:2014, Vol:6, No:2, s. 55-63
Analyzing the Relationship between National Cultural Dimensions and
Tax Morale
Vergi Ahlâkı ile Kültür Arasındaki İlişkinin Analizi
Fatih Deyneli
Yrd. Doç. Dr., İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü, Pamukkale Üniversitesi, ([email protected])
ABSTRACT
Key words: Tax Morale,
Key
words:
Tax
Hofstede,
National
Morale,
Hofstede,
Culture
National Culture
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.
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