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The purpose of this study is to explore with more rigor and detail the role of social norms in tax compliance. This study draws on Cialdini and Trost’s (The Handbook of Social Psychology: Oxford University Press, Boston, MA, <CitationRef CitationID="CR14">1998</CitationRef>) taxonomy of social norms to investigate with more specificity...</citationref>
Persistent link: https://www.econbiz.de/10010989797
Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS <Emphasis Type="Bold">48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United...</emphasis>
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CitationID="CR9">2004</CitationRef>)] on the levels of perceived corruption. Covering the period from 2000 to 2010, the study … uses three different measures of perceived corruption: (1) the World Bank’s Control of Corruption measure, (2) Transparency … International’s Corruption Perceptions Index, and (3) Heritage Foundation’s Freedom from Corruption Index. A system of three …
Persistent link: https://www.econbiz.de/10010989770
The aim of this work is to analyse the influence of sociocultural factors on corruption levels. Taking as starting …, Taube M, Schramm M (eds) The new institutional economics of corruption. Routledge, London, <CitationRef CitationID="CR12 … capital with corruption. According to our results, the universalistic trust (linking and bridging social capital) constitutes …
Persistent link: https://www.econbiz.de/10010989796
Although theory refers to organizational culture as an important variable in corrupt organizations, only little empirical research has addressed the characteristics of a corrupt organizational culture. Besides some characteristics that go hand in hand with unethical behavior and other features...
Persistent link: https://www.econbiz.de/10010989829
The new Hungarian Labour Code allows informal payments to be accepted, subject only to the prior permission of the employer. In Hungary, the area most affected is Health Care, where informal payments to medical staff are common. The article assesses the practice on ethical terms, focusing on...
Persistent link: https://www.econbiz.de/10010989886