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2020, vol. 22, br. 1, str. 3-15
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Nacionalna kultura i poštovanje pravila poreske politike u Africi
National culture and tax performance in Africa
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.
Abstract
Traditional theories ignored the power of culture with respect to tax performance, even though culture does have an impact on everything that people do or decide not to do. This study examines the impact of the national culture dimensions: the power distance, individualism, masculinity, uncertainty avoidance, long-term orientation and indulgence on tax performance in ten African countries. A quantitative research design was adopted and a panel dataset from 2010 to 2016 was analyzed using the Panel-Corrected Standard Error estimator. The results show that indulgence indicates a significant positive impact on tax performance, the power distance, individualism and long-term orientation have a significant negative impact on tax performance, whereas masculinity and uncertainty avoidance have an insignificant impact. Thus, high tax performance is associated with a low power distance, low individualism, low short-term orientation, moderate uncertainty avoidance, masculinity and high indulgence. This study recommends that tax policymakers should consider cultural values when designing tax compliance legislation or when investigating possible behavioral irregularities.
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