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...

Purpose: The purpose of this study is to explore the perception of Turkish citizens of the severity of bribery relative to other crimes and violations. Design/methodology/approach: A questionnaire survey was administered to 545 Turkish people respondents. A five-point Likert scale that measures...

Purpose: The purpose of this study is to examine Christian views on the ethics of tax evasion. Design/methodology/approach: To achieve this objective, data were gathered from the most recent World Values Survey, which included 60 countries. The sample size exceeded 30,000. Various demographic...

Purpose: Numerous studies have been done on various aspects of tax evasion in recent years. Some studies focus on compliance, while others examine more esoteric topics, such as optimum tax evasion. A third group of studies discusses theoretical issues, such as when tax evasion can be justified...

This study surveyed business students at a university in Turkey to determine their views on six ethical issues. A ten-point Likert scale was used to determine the extent of their agreement or disagreement with each statement. The survey found that the extent of agreement differed by issue....

This study examined six ethical issues that were included in the World Values Surveys. Participants consisted of 252 business students at a German university who were asked to determine the justifiability of six acts using a ten-point Likert scale. The survey found that there was more...