Attitudes Towards Tax Evasion in Turkey and Australia: A Comparative Study

Social Sciences, 2016

13 Pages Posted: 4 Mar 2016

See all articles by Robert W. McGee

Robert W. McGee

Fayetteville State University - Department of Accounting

Ken Devos

Monash Business School

Serkan Benk

Inonu University

Date Written: March 1, 2016

Abstract

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 cultures, which has not been investigated in previous studies. The survey instrument required students to indicate their level of agreeableness to 18 general statements representing various scenarios in the socio-economic environment. The statements in the survey reflected the three main viewpoints regarding the ethics of tax evasion which have emerged from the literature to date. The results of the study show that although Turkish scores are significantly different from the Australian scores, both Turkish and Australian respondents believe that tax evasion can be ethically justifiable in certain situations, although some arguments are stronger than others.

Keywords: tax evasion, ethics, Australia, Turkey, cultural differences, demographics, gender, age

JEL Classification: H26, J1, K34, K42, M41, O52, O53, O56

Suggested Citation

McGee, Robert W. and Devos, Ken and Benk, Serkan, Attitudes Towards Tax Evasion in Turkey and Australia: A Comparative Study (March 1, 2016). Social Sciences, 2016 . Available at SSRN: https://ssrn.com/abstract=2741308

Robert W. McGee (Contact Author)

Fayetteville State University - Department of Accounting ( email )

Fayetteville, NC 28301
United States

HOME PAGE: http://robertwmcgee.com

Ken Devos

Monash Business School ( email )

Wellington Road
Clayton, Victoria 3168
Australia

Serkan Benk

Inonu University ( email )

İnönü Üniversitesi
Maliye Bölümü
Malatya, 44280
Turkey

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