Factors Influencing Tax Evasion from a Global Perspective in the Light of Gender

Autor

DOI:

https://doi.org/10.18778/2391-6478.3.35.01

Słowa kluczowe:

tax evasion, factors, gender, global perspective

Abstrakt

The purpose of the article/hypothesis: The goal of this paper is to analyze tax evasion with special emphasis on gender. Factors influencing tax noncompliance such as age, income, education, confidence in government, political scale and religiosity are analyzed.

Methodology: Tax evasion is analyzed based on the most recent (Wave 7) World Value Survey data with the significance of differences between respondents, correlation and regression models analysis.

Results of the research: It has been found that there are significant differences between the global approach and groups of males and females when the acceptance of cheating on taxes is taken into consideration. The analysis of groups reflected the fact that all factors influence respondents in the same way without distinguishing between males and females.

Pobrania

Brak dostępnych danych do wyświetlenia.

Bibliografia

Alm J., Jackson B. R. and McKee M. 2006. Audit information dissemination, taxpayer communication, and compliance behavior. “Andrew Young School of Policy Studies Research Paper”.
Google Scholar DOI: https://doi.org/10.2139/ssrn.897348

Baldry J. C., 1987. Income tax evasion and the tax schedule: Some experimental results. “Public Finance=Finances publiques”, 42(3).
Google Scholar

Bishop J., 2000, Redistribution through the income tax: The vertical and horizontal effects of non-compliance and tax evasion. “Public Finance Review”, 28(4).
Google Scholar DOI: https://doi.org/10.1177/109114210002800403

Blau, F. D., Ferber, M. A., & Winkler, A. E. (2002). The Economics of women, men and work . Upper Saddle.
Google Scholar

Blum W.J. and Kalven H., 1953, The Uneasy Case for Progressive Taxation, Chicago & London: University of Chicago Press.
Google Scholar DOI: https://doi.org/10.2307/1597736

Brand P., 1996, Compliance: A 21st century approach. “National Tax Journal”, 49(3).
Google Scholar DOI: https://doi.org/10.1086/NTJ41789214

Clotfelter C.T., 1983, Tax evasion and tax rates: An analysis of individual returns. “Review of Economics and Statistics”, 65(3).
Google Scholar DOI: https://doi.org/10.2307/1924181

Cohen J.R., Plant L. W. and Sharp D.J., 1998, The effect of gender and academic discipline diversity on the ethical evaluations, ethical intentions and ethical orientation of potential public accounting recruits. “Accounting Horizons”, 12(3).
Google Scholar

Maslove A.M., 1993, Business Taxation in Ontario, Univ of Toronto Pr.
Google Scholar DOI: https://doi.org/10.3138/9781487573706

Thorndike J.J. and Ventry D.J. Jr., 2002, Tax justice: The Ongoing Debate, Washington.
Google Scholar

Flathmann J. and Sheffrin S., 2003, Are Surveys of Taxpayers’ Honesty Honest?. In IIPF Congress Proceedings, Prague.
Google Scholar

Frecknall-Hughes J., 2020, The Moral Basis for Taxation. In R.F. van Brederode (Ed.), Ethics and Taxation (23-45), Singapore: Springer Nature.
Google Scholar DOI: https://doi.org/10.1007/978-981-15-0089-3_2

Friedman M., 1963, Capitalism and Freedom, Phoenix Books.
Google Scholar

Gerxhani K. 2007. Explaining gender differences in tax evasion: the case of Tirana, Albania. “Feminist Economics”, 13(2), pp. 503–511.
Google Scholar DOI: https://doi.org/10.1080/13545700601184856

Gerxhani K. and Schram A., 2006, Tax evasion and income source: A comparative experimental study. “Journal of Economic Psychology”, 27(3).
Google Scholar DOI: https://doi.org/10.1016/j.joep.2005.08.002

Ghosh D. and Crain T.L., 1995, Ethical standards, attitudes towards risk, and international non-compliance: An experimental investigation. “Journal of Business Ethics”, 14(5).
Google Scholar DOI: https://doi.org/10.1007/BF00872098

Giese S. and Hoffmann A., 2000, Tax evasion and risky investments in an intertemporal context: An experimental study (No. 2000, 30). SFB 373 Discussion Paper.
Google Scholar

Gottfredson M. R. and Hirschi T., 1990. A general theory of crime. Stanford University Press.
Google Scholar DOI: https://doi.org/10.1515/9781503621794

Green R.M., 2020, Head, Proportional, or Progressive Taxation: An Evaluation Based on Jewish and Christian Ethics. In R.F. van Brederode (Ed.), Ethics and Taxation (pp. 115–144), Singapore: Springer Nature.
Google Scholar DOI: https://doi.org/10.1007/978-981-15-0089-3_5

Greenspan A., 2008, Era zawirowań, Muza, Warszawa.
Google Scholar

Hall R.E. and Rabushka A., 1985, The Flat Tax, Stanford, CA: Hoover Institution Press.
Google Scholar

Hanousek J. and Palda F., 2002, ‘Why People Evade Taxes in the Czech and Slovak Republics: A Tale of Twins.’’ CERGE-EI Discussion Paper.
Google Scholar

Hasseldine J., 1999, Gender differences in tax compliance. “Asia-Pacific Journal of Taxation”, 3(2).
Google Scholar

Hazlitt H., 1959, The Failure of the “New Economics” An Analysis of the Keynesian Fallacies. D. Van Nostrand Company. Reprinted in 2007 by the Ludwig von Mises Institute.
Google Scholar

Hazlitt H. (Ed.) 1995, The Critics of Keynesian Economics, 2nd edition. Irvington-on-Hudson, NY: The Foundation for Economic Education. First published by D. Van Nostrand Company in 1960.
Google Scholar

Hewitson G., 2001, A survey of feminist economics (1-52), La Trobe University.
Google Scholar

Horton K., 2003, Fostering public confidence in the tax system through criminal investigation. Proceedings of the Third National Tax Conference, Palace of Golden Horses, Selangor, Malaysia, 7–8 August.
Google Scholar

Jackson B.R. and Jaouen P.R., 1989, Influencing taxpayer compliance through sanction threat or appeals to conscience. “Advances in Taxation”, 2.
Google Scholar

Jackson B.R. and Milliron V.C., 1986, Tax compliance research: Findings, problems, and prospects.”Journal of Accounting Literature”, 5.
Google Scholar

Jouvenel B., 1952, The Ethics of Redistribution, Cambridge: Cambridge University Press. Reprinted by the Liberty Fund, Indianapolis, 1990.
Google Scholar

Kasipillai J., Baldry J. and Rao D.S.P., 2000, Estimating the size and determinants of hidden income and tax evasion in Malaysia. “Asian Review of Accounting”, 8(2).
Google Scholar DOI: https://doi.org/10.1108/eb060727

Kasipillai J. and Abdul-Jabbar H., 2006, Gender and ethnicity differences in tax compliance. “Asian Academy of Management Journal”, 11(2).
Google Scholar

Keynes J.M., 1936, The General Theory of Employment, Interest and Money, London.
Google Scholar

Kuiper E., Sap J., Feiner S., Ott N. and Tzannatos Z. (Eds.), 1995, Out of the margin: Feminist perspectives on economics, Psychology Press.
Google Scholar

Kurauone O., Kong Y., Sun H., Famba T., and Muzamhindo S., 2021. Tax evasion; public and political corruption and international trade: a global perspective. “Journal of Financial Economic Policy” pp. 698–729.
Google Scholar DOI: https://doi.org/10.1108/JFEP-04-2020-0067

Lawsky S.B., 2011, On the Edge: Declining Marginal Utility and Tax Policy, Minnesota Law Review 95 pp. 904–952.
Google Scholar

Loo E.C., 2006, Tax knowledge, tax structure and compliance: A report on a quasiexperiment. “New Zealand Journal of Taxation Law and Policy”, 12(2).
Google Scholar

Mariański A., 2018, Krótka historia opodatkowania dochodu. “Kwartalnik Prawa Podatkowego”, (3).
Google Scholar DOI: https://doi.org/10.18778/1509-877X.2018.03.01

McGee R.W., 1998, Is the Ability to Pay Principle Ethically Bankrupt? “Journal of Accounting, Ethics and Public Policy”, 1(3), pp. 503–511.
Google Scholar

McGee R.W., 1999, An Ethical Look at Paying Your “Fair Share” of Taxes. “Journal of Accounting, Ethics and Public Policy”, 2(2), pp. 318–328.
Google Scholar DOI: https://doi.org/10.2139/ssrn.242549

McGee, R.W., 2004, The Philosophy of Taxation and Public Finance. Boston & Dordrecht: Kluwer Academic Publishers.
Google Scholar DOI: https://doi.org/10.1007/978-1-4419-9140-9

McGee R.W. (Ed.), 2008, Taxation and Public Finance in Transition and Developing Economies. New York: Springer.
Google Scholar DOI: https://doi.org/10.1007/978-0-387-25712-9

McGee R.W. (Ed.), 2012, The Ethics of Tax Evasion: Perspectives in Theory and Practice. New York: Springer.
Google Scholar DOI: https://doi.org/10.1007/978-1-4614-1287-8

McGee R.W., 2021, Elon Musk and the Case for a Maximum Tax. Working Paper. http://dx.doi.org/10.2139/ssrn.3994059.
Google Scholar DOI: https://doi.org/10.2139/ssrn.3994059

McGee R.W. and Shopovski J. (Eds.), 2022, The Ethics of Tax Evasion, Volume 2, New Perspectives in Theory and Practice. Switzerland: Springer.
Google Scholar

McGee R.W., Shopovski J. & Bolek M., 2023. Attitudes toward Tax Evasion in Argentina. In R.W. McGee & J. Shopovski (Eds.), The Ethics of Tax Evasion: Country Studies. Switzerland: Springer Nature (in print).
Google Scholar

Mill, J. S.,1884, Principles of political economy. D. Appleton.
Google Scholar

Molero J. C. and Pujol F., 2012, Walking inside the potential tax evader’s mind: tax morale does matter. “Journal of Business Ethics”, 105(2).
Google Scholar DOI: https://doi.org/10.1007/s10551-011-0955-1

Nozick R., 1974, Anarchy, State, and Utopia. New York: Basic Books.
Google Scholar

OECD, 2020, Annex A. The OECD Classification of Taxes and Interpretative Guide.
Google Scholar

Olexova C., and Červená K., 2019. Global Capital Tax as a Tool to Reduce Tax Evasion. “International Advances in Economic Research”, 25(3), pp. 367–369.
Google Scholar DOI: https://doi.org/10.1007/s11294-019-09740-9

Pardisi A. and McGee R.W., 2022. Gender and Attitudes toward Tax Evasion. In R.W. McGee & J. Shopovski (Eds.), The Ethics of Tax Evasion, Volume 2, New Perspectives in Theory and Practice. Switzerland: Springer Nature.
Google Scholar

Pentland B. T. and Carlile P., 1996, Audit the taxpayer, not the return: Tax auditing as an expression game. “Accounting, Organizations and Society”, 21(2).
Google Scholar DOI: https://doi.org/10.1016/0361-3682(95)00023-2

Peters C., 2020, Global Tax Justice: Who’s Involved? In R.F. van Brederode (Ed.), Ethics and Taxation (pp. 165–187), Singapore: Springer Nature.
Google Scholar DOI: https://doi.org/10.1007/978-981-15-0089-3_7

Piketty T., 2018, Capital in the twenty-first century, Harvard University Press.
Google Scholar DOI: https://doi.org/10.4159/9780674982918

Powell M. and Ansic D., 1997, Gender differences in risk behavior in financial decisionmaking: An experimental analysis. “Journal of Economic Psychology”, 18(6).
Google Scholar DOI: https://doi.org/10.1016/S0167-4870(97)00026-3

Reckers P. M. J. and Sanders D. L., 1994, The influence of ethical attitudes on taxpayer compliance. “National Tax Journal”, 47(4).
Google Scholar DOI: https://doi.org/10.1086/NTJ41789111

Richardson G., 2006, Determinants of tax evasion: A cross-country investigation. “Journal of international Accounting, Auditing and taxation”, 15(2), pp. 150–169.
Google Scholar DOI: https://doi.org/10.1016/j.intaccaudtax.2006.08.005

Ross A. and McGee R.W., 2011, Attitudes toward Tax Evasion: “A Demographic Study of Switzerland. Business Studies Journal”, 3(2), pp. 1–47.
Google Scholar DOI: https://doi.org/10.2202/2154-4611.1028

Ross A. and McGee R.W., 2012, Education Level and Ethical Attitude toward Tax Evasion: A Six-Country Study. “Journal of Legal, Ethical and Regulatory Issues”, 15(2), pp. 93–138.
Google Scholar

Roth J.A., Scholz J.T. and Whitte A.D., 1989, Taxpayer compliance: An agenda for research. Philadelphia: University of Pennsylvania Press.
Google Scholar DOI: https://doi.org/10.9783/9781512806274

Rothbard M.N., 2009, Man, Economy, and State with Power and Market, 2nd edition. Auburn, AL: Mises Institute.
Google Scholar

Rueff J., 1995, The Fallacies of Lord Keynes’ General Theory. In H. Hazlitt (Ed.), The Critics of Keynesian Economics, 2nd edition (pp. 238–263). Irvington-on-Hudson, NY: The Foundation for Economic Education. First published by D. Van Nostrand Company in 1960.
Google Scholar

Sheffrin S. M., 2013, Tax fairness and folk justice, Cambridge University Press.
Google Scholar DOI: https://doi.org/10.1017/CBO9781139026918

Smith, A., 1776, An inquiry into the nature and causes of the wealth of nations: Volume One. London: printed for W. Strahan and T. Cadell.
Google Scholar DOI: https://doi.org/10.1093/oseo/instance.00043218

Swamy A., Knack S., Lee Y., and Azfar O., 2001, Gender and corruption. “Journal of development economics”, 64(1).
Google Scholar DOI: https://doi.org/10.1016/S0304-3878(00)00123-1

Tibiletti L., 1999, The paradox of tax full compliance: A solution. “Atlantic Economic Journal”, 27.
Google Scholar DOI: https://doi.org/10.1007/BF02299589

Torgler B., 2002, Does Culture Influence Tax Morale? Evidence from Different European Countries. WWZ (Wirtschaftswissenschaftlichen Zentrum der Universita¨t Basel) Discussion Paper, 02/08.
Google Scholar

Torgler B. and Schneider F., 2007, What shapes attitudes toward paying taxes? Evidence from multicultural European countries. “Social Science Quarterly”, 88(2).
Google Scholar DOI: https://doi.org/10.1111/j.1540-6237.2007.00466.x

Torgler B. and Schaltegger C. A., 2005, Tax amnesties and political participation. “Public Finance Review”, 33(3).
Google Scholar DOI: https://doi.org/10.1177/1091142105275438

Torgler B. and Valev N. T., 2010. Gender and public attitudes toward corruption and tax evasion. “Contemporary Economic Policy”, 28(4).
Google Scholar DOI: https://doi.org/10.1111/j.1465-7287.2009.00188.x

Van Brederode R.F, 2020, Ethics and Taxation, Singapore: Springer Nature.
Google Scholar DOI: https://doi.org/10.1007/978-981-15-0089-3

Williams J.H., 1995, Appraisal of Keynesian Economics. In H. Hazlitt (Ed.), The Critics of Keynesian Economics, 2nd edition (pp. 264–286). Irvington-on-Hudson, NY: The Foundation for Economic Education. First published by D. Van Nostrand Company in 1960.
Google Scholar

World Value Survey https://www.worldvaluessurvey.org
Google Scholar

Yaniv G., 1999. Tax compliance and advance tax payments: A prospect theory analysis. “National Tax Journal”, 52(December).
Google Scholar DOI: https://doi.org/10.1086/NTJ41789428

Zager M. A., 1994, Gender and Crime, in The Generality of Deviance, edited by Travis Hirschi and Michael R. Gottfredson. New Brunswick: Transaction Publishers.
Google Scholar

Opublikowane

2022-09-14

Jak cytować

McGee, R. W., Shopovski, J., & Bolek, M. (2022). Factors Influencing Tax Evasion from a Global Perspective in the Light of Gender. Finanse I Prawo Finansowe, 3(35), 9–26. https://doi.org/10.18778/2391-6478.3.35.01

Numer

Dział

Artykuł