Attitudes towards Tax Evasion in Turkey and Australia: A Comparative Study

Robert McGee, Ken Devos and Serkan Benk ()
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Ken Devos: Department of Business Law and Taxation, Faculty of Business and Economics, Monash University, Clayton, VIC 3800, Australia

Social Sciences, 2016, vol. 5, issue 1, 1-13

Abstract: The authors conducted a survey of 502 Turkish and Australian undergraduate and graduate business and economic students to determine their views regarding the ethics of tax evasion. These two groups were selected on the premise that their views represented the perceptions of two very different cultures, which has not been investigated in previous studies. The survey instrument required students to indicate their level of agreeableness to 18 general statements representing various scenarios in the socio-economic environment. The statements in the survey reflected the three main viewpoints regarding the ethics of tax evasion which have emerged from the literature to date. The results of the study show that although Turkish scores are significantly different from the Australian scores, both Turkish and Australian respondents believe that tax evasion can be ethically justifiable in certain situations, although some arguments are stronger than others.

Keywords: tax evasion; ethics; Australia; Turkey; cultural differences (search for similar items in EconPapers)
JEL-codes: A B N P Y80 Z00 (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

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