Metrika članka

  • citati u SCindeksu: 0
  • citati u CrossRef-u:0
  • citati u Google Scholaru:[=>]
  • posete u poslednjih 30 dana:14
  • preuzimanja u poslednjih 30 dana:6
članak: 1 od 6  
Back povratak na rezultate
Ekonomski horizonti
2020, vol. 22, br. 1, str. 3-15
jezik rada: engleski
vrsta rada: originalan članak
objavljeno: 04/05/2020
doi: 10.5937/ekonhor2001001O
Creative Commons License 4.0
Nacionalna kultura i poštovanje pravila poreske politike u Africi
aUniversity of Ilorin, Department of Accounting, Ilorin, Kwara State, Nigeria
bUniversity of Ilorin, Department of Accounting, Ilorin, Kwara State, Nigeria + Institute of Chartered Accountants of Nigeria, Nigeria + Nigerian Institute of Management

e-adresa: twins@unilorin.edu.ng

Sažetak

Tradicionalne teorije su ignorisale moć kulture kada je u pitanju poštovanje pravila poreske politike, i pored činjenice da kultura utiče na sve ono što ljudi čine, odnosno, na sve ono što odlučuju da neće činiti. U studiji se ispituje uticaj dimenzija nacionalne kulture (distanca moći, individualizam, muške vrednosti, izbegavanje neizvesnosti, dugoročna opredeljenost, odnosno, perspektiva, i zadovoljstvo) na poštovanje pravila poreske politike u deset afričkih zemalja. Usvojen je model kvantitativnog istraživanja, a studija se zasniva na skupu panel podataka za period 2010-2016, analiziranih pomoću procenjivača panel-korigovane standardne greške. Rezultati pokazuju da zadovoljstvo ukazuje na značajan pozitivan uticaj na poštovanje pravila poreske politike, a da distanca moći, individualizam i dugoročna opredeljenost, odnosno, perspektiva, imaju značajan negativan uticaj na poštovanje pravila poreske politike, dok muške vrednosti i izbegavanje neizvesnosti imaju beznačajan uticaj. Stoga je visok nivo poštovanja pravila poreske politike povezan sa niskom distancom moći, niskim nivoom individualizma, niskom kratkoročnom opredeljenošću, odnosno, perspektivom, umerenim izbegavanjem neizvesnosti, muškim vrednostima, i visokim stepenom zadovoljstva. U studiji se daju preporuke donosiocima poreskih politika da bi, prilikom kreiranja zakonodavstva koje se tiče usaglašenog postupanja u skladu sa pravilima oporezivanja, koja propisuje poreski sistem, ili prilikom istraživanja mogućih nepravilnosti u ponašanju poreskih obveznika, trebalo da uvažavaju kulturne vrednosti.

Ključne reči

oporezivanje; kultura; poštovanje pravila poreske politike; Afrika

Reference

Agbetunde, L.A., Adedokun, L.B. (2014) Critical review of tax morale and tax compliance: A research synthesis for Africa. Journal of the Chartered Institute of Taxation of Nigeria, 12(1): 52-67
Agbetunde, L.A., Ojediran, S., Fadipe, A.O. (2016) A cross-cultural assessment of Nigerian taxpayers' perception of fiscal exchange paradigm, institutional arrangement and attitude of tax officials. International Journal of Culture, Society and Development, 19: 10-17
Alabede, J.O., Ariffin, Z.Z., Idris, K. (2011) Individual taxpayers' attitude and compliance behavior in Nigeria: The moderating role of financial condition and risk preference. Journal of Accounting and Taxation, 3(5), 91-104
Anca, N.R., Margareta, B.L. (2013) The implications of tax morale on tax compliance behavior. Journal of Economics and Business Administration, 15: 739-742
Bame-Aldred, C.W., Cullen, J.B., Martin, K.D., Parboteeah, K. P. (2011) National culture and firm-level tax evasion. Journal of Business Research, 60(3), 390-396
Bobek, D.D., Hageman, A.M., Kelliher, C.F. (2013) Analyzing the role of social norms in tax compliance behavior. Journal of Business Ethics, 115(3): 451-468
Cummings, R.G., Martinez-Vazquez, J., Mckee, M., Torgler, B. (2004) Fiscal exchange and social capital: Effects of culture on tax compliance. Journal of Economic Behaviour, 22: 1-5
Cummings, R.G., Martinez-Vazquez, J., Mckee, M., Torgler, B. (2009) Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of Economic Behavior & Organization, 70(3): 447-457
Eiya, O., Ilaboya, O.J., Okoye, A.F. (2016) Religiosity and tax compliance: Empirical evidence from Nigeria. Igbinedion University Journal of Accounting, 1(1): 27-41
Fiawoo, J. (2018) Closing Africa's tax revenue gap. Globalist, Retrieved February 12, 2019, from http://www.theglobalist.com/africa-tax-evasion-nigeria-togo-technology
Haldenwang, C., Ivanyna, M. (2015) Assessing the tax performance of developing countries. Retrieved October 10, 2018, from https://www.researchgate.net/publication/228417373
Hofstede, G. (1980) Culture's Consequences: International Differences in Work-Related Values. London: Sage
Hofstede, G. (2001) Culture's consequences: Comparing values, behaviors, institutions, and organizations across nations. Beverly Hills, CA: Sage
Hofstede, G. (2010) The GLOBE debate: Back to relevance. Journal of International Business Studies, 41(8): 1339-1346
Hofstede, G. (2013) Replicating and extending cross-national value studies: Rewards and pitfalls: An example from Middle East studies. Academy of International Business Insights, 13(2), 5-7
Hofstede, G., Hofstede, G.J., Minkov, M. (2010) Cultures and organizations: Software of the mind. USA: McGraw-Hill Education
Huang, X. (2016) Apply Hofstede's national cultural dimension theory to analyze Chinese tourist behaviors in Portugal tourism. Lisbon: ISCTE Business School, Dissertation submitted as partial requirement for the conferral of Master in Entrepreneurship and Studies of Culture
Hussein, W.N. (2018) Impact of national culture on tax evasion through applying accounting conservatism in Iraq. Godollo, Hungary: Szent Istvan University - Doctoral School of Management and Business Administration Sciences, Ph.D. thesis
Inglehart, R. (1990) Culture shifts in advanced industrial society. Princeton: Princeton University Press
Jackson, T. (2011) From cultural values to cross-cultural interfaces: Hofstede goes to Africa. Journal of Organizational Change Management, 24(4): 532-558
James, S., Alley, C. (2002) Tax compliance, self-assessment and tax compliance administration. Journal of Finance and Management in Public Services, 2(2): 27-42
Kirkman, B.L., Lowe, K.B., Gibson, C.B. (2006) A quarter century of culture's consequences: A review of empirical research. Journal of International Business Studies, 37(3): 285-320
Kloeden, D. (2011) Assessing tax performance and tax administration effectiveness. International Monetary Fund - Fiscal Affairs Department, unpublished manuscript
Kodila-Tedika, O., Mutascu, M. (2015) Tax revenues and intelligence: A cross-sectional evidence. HAL Id: halshs-01101559
Lewis, A., Carrera, S., Cullis, J., Jones, P. (2009) Individual, cognitive and cultural differences in tax compliance: UK and Italy compared. Journal of Economic Psychology, 30(3): 431-445
Luttmer, E.F.P., Singhal, M. (2014) Tax morale. Journal of Economic Perspectives, 28(4): 149-168
Masud, A., Aliyu, A.A., Gambo, J.E. (2014) Tax rate and tax compliance in Africa. European Journal of Accounting, Auditing and Finance Research, 2(3): 22-30
Matsumoto, D. (2007) Culture, context, and behavior. Journal of Personality, 75(6): 1285-1320
Nordström, K.A., Vahlne, J.E. (1994) Is the globe shrinking?: Psychic distance and the establishment of Swedish sales subsidiaries during the last 100 years. Basingstoke: St. Martin's
Raczkowski, K., Mróz, B. (2018) Tax gap in the global economy. Journal of Money Laundering Control, 21(4): 567-583
Ralston, D.A., Egri, C.P., Reynaud, E., Srinivasan, N., Furrer, O., Brock, D., Alas, R., Wangenheim, F., Darder, F.L., Kuo, C., Potocan, V., Mockaitis, A.I., Szabo, E., Gutiérrez, J.R. (2011) A twenty-first century assessment of values across the global workforce. Journal of Business Ethics, 104(1): 1-31
Rarick, C., Winter, G., Nickerson, I., Falk, G., Barczyk, C., Asea, P.K. (2013) An investigation of Ugandan cultural values and implications for managerial behavior. Global Journal of Management and Business Research Administration and Management, 13(9): 1-9
Suhaila, A.H. (2016) Understanding culture in tax compliance: Applying Hofstede's national cultural dimensions on tax professionals in New Zealand. British Journal of Social Psychology, 40: 3-8
Tang, L., Koveos, P.E. (2008) A framework to update Hofstede's cultural value indices: Economic dynamics and institutional stability. Journal of International Business Studies, 39(6): 1045-1063
Tausch, A. (2015) Hofstede, Inglehart and beyond: New directions in empirical global value research. SSRN Electronic Journal, 1: 19-22, Munich Personal RePEc Archive
Torgler, B., Schneider, F. (2007) What shapes attitudes toward paying taxes?: Evidence from multicultural European countries. Social Science Quarterly, 88(2): 443-470
Tsakumis, G.T., Curatola, A.P., Porcano, T.M. (2007) The relation between national cultural dimensions and tax evasion. Journal of International Accounting, Auditing and Taxation, 16(2): 131-147
Tung, R.L., Verbeke, A. (2010) Beyond Hofstede and GLOBE: Improving the quality of cross-cultural research. Journal of International Business Studies, 41(8): 1259-1274