A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....

Tax systems have become increasingly complex in recent decades. There is no such thing as a single tax. There are individual income taxes, corporate income taxes, sometimes local income taxes. There are a variety of indirect taxes, such as the value added tax (VAT), various kinds of excise...

Paying taxes is a cost of doing business. The looters (or public servants, depending on your perspective) must be paid and tax proceeds must be distributed to various groups and individuals, both worthy and unworthy. But tax expense includes more than just the amount of taxes that must be paid....

This paper examines the timeliness of financial reporting in the Russian energy sector and compares the days delay in reporting by Russian energy companies to days delay by non-Russian companies in the petroleum refining industry. The study found that Russian companies' delay in reporting...

This article applies moral and legal theory to the present crisis in the Crimea and concludes that the only moral solution is to allow the people who live in the Crimea to determine whether they want to remain part of the Ukraine, become part of Russia or form an independent nation

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 study examines French views on the ethics of bribe taking. The World Values data from the oldest and most recent wave of surveys were used, which span a generation (1981 to 2006). Several key demographic variables were also examined for each wave to determine whether there were any...

This study examined attitudes on the ethics of bribe taking in four European countries – France, Great Britain, Italy and Germany. Nineteen demographic variables (gender, age, marital status, etc.) were also examined, and most mean scores were found to be significantly different. Although most...

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....