Revenue administration is very important for a state's economic development as it significantly affects its public expenditures capacity. But corruption in revenue administration can have a serious impact on fiscal sustainability by reducing the tax revenue of a government. Corruption in revenue...

In order for a claim to exist, the host there has to be two parties. In case of public claims one of the parties is the state, special provincial administration and municipalities; while the debtor consists of the natural and legal persons. The definition of public claims is provided by The...

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...

This chapter summarizes the results of 6 studies that were conducted on the relationship between confidence in the justice system and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies

This study presents the results of an empirical study of attitudes toward bribe-taking in Turkey. The authors constructed a survey instrument that asked whether accepting a bribe in the course of one’s duties was justifiable. Respondents were asked to select a number from 1 (never justifiable)...

This chapter summarizes the results of 19 studies that were conducted on the relationship between religious denomination and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies

This chapter summarizes the results of 16 studies that were conducted on the relationship between political viewpoint and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies

This chapter summarizes the results of 14 studies that were conducted on the relationship between sector of employment and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies

The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. This study included 83 countries. Women were either significantly more...

The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. More than 62 percent of the Jewish sample believed that taking a bribe could...