[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
Editorial Board ::
Articles archive::
Publication Ethics::
For Authors::
Peer Review Process::
Registration::
Site Facilities::
Contact us::
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: Volume 2, Issue 4 (1-2018) ::
aapc 2018, 2(4): 247-275 Back to browse issues page
The Study of Correlation between Personal Moral Philosophy and Attitudes to Tax Evasion
Yaghoob Beheshti1 , Ramazanali Royaee 2
1- Master Student, Department Of Accounting, Tehran Science and Research Branch Islamic Azad University, Tehran, Iran. (ybeheshti@gmail.com)
2- Department of Accounting, Tehran Science and Research Branch Islamic Azad University, Tehran, Iran , ad_royaee@gmail.com
Abstract:   (4879 Views)
The accounting profession has faced numerous scandals in recent years, which has affected the moral character of accountants. Many decision makings of accountants and managers are influenced by their personal moral values.meanwhile Tax evasion as an immoral phenomenon is one of the concerns of the accounting community.This study aimed to investigate the relationship between two main characteristics of personal moral philosophy- idealism and relativism- with the attitude to tax evasion. For data collection, the Ethics Position Questionnaire of Forsyth (1980) and McGee and Noronha questionnaire of tax evasion (2008) were used. 193 of each questionnaire were collected in Tehran during 2016. Two statistical software, SPSS and EXCEL, were used to test the hypotheses. Kolmogorov-Smirnov test was used to assess the normal distribution of data and T test, correlation and analysis of variance (ANOVA) were used due to the normal distribution of data. The results showed that there is a significant positive relationship between relativism and attitude to tax evasion but there is no significant relationship between idealism and attitude to tax evasion. Also, Control variables included Level of Education, gender and type of employment (private or government)  have no impact on attitudes to tax evasion.
 
Keywords: Morality, Professional Ethics, Personal Moral Philosophy, Tax Evasion
Full-Text [PDF 270 kb]   (1431 Downloads)    
Type of Study: Research | Subject: Special
Received: 2017/10/25 | Accepted: 2018/01/5 | Published: 2018/01/25
References
1. Ahmad Khan w. (2014). Causes of Tax Evasion in Pakistan: A case study on southern Punjab. International Journal of Accounting and Financial Reporting.ISSN 2162-3082. Vol. 4, No. 2.
2. Alasfour , F,. Samy , M. & Bampton ,R. (2016), The Determinants of Tax Morale and Tax Compliance: Evidence from Jordan, in John Hasseldine (ed.) Advances in Taxation, Volume 23, pp.125 – 171.
3. Allen, N.J & Meyer, J.P.(1990). The Measurement and Antecedents of Affective, Continuance and Normative Commitment to the Organization. Journal of Ocupational Psychology,63.
4. Armstrong, M, B. (2003). Ethical Issues in Accounting. In N. E. Bowie (Ed.), The blacksell guide to business ethics (pp. 145-164). Maiden, MA: Blackwell Publishers.
5. Forsyth, D. (1980). A Taxonomy of Ethical Ideologies. Journal of Personality and Social Psychology. 39,175-184.
6. Brink , W, D.& Porcano, T, M. (2016), The Impact of Culture and Economic Structure on Tax Morale and Tax Evasion: A Country-Level Analysis Using SEM, in John Hasseldine (ed.) Advances in Taxation (Advances in Taxation, Volume 23, pp.87 – 123.
7. Cote, J,. Kamm Latham, C. & Sanders. (2013). Ethical Financial Reporting Choice: The Influence of Individual Characteristics, in Donna Bobek Schmitt (ed.) Advances in Accounting Behavioral Research. Volume 16) pp.115 – 148.
8. Dracker, P, F. The Daily Drucker,(NewYork: Collins, 2004).
9. Ismail , S. (2014) "Effect of ethical ideologies on ethical judgment of future accountants:Malaysian evidence",Asian Review of Accounting,Vol. 22 Iss: 2, pp.145 – 158.
10. Ibrahim , M,. Musah, A & Abdul-Hanan , A . (2015) "Beyond enforcement: what drives tax morale in Ghana?", Humanomics, Vol. 31 Iss: 4, pp.399 – 414.
11. Jackson, BR, Milliron, VC .(1986). Tax Compliance Research: Findings, Problerns, and Prospects, J. Accont. Lit, 5, 125–165.
12. Gaffikin, M. (2007). Accounting theory and practice: the ethical dimension. Accounting & Finance Working Paper, School of Accounting &Finance, University of Wollongong.
13. Handlon, R.L.(2009). The Departure of the Insurance Agent: The Impact Organizational Commitment, Organizational Justice, and Job Satisfactio have onIntent to Leave in the Insurance Industry, Dissertation Presented in Partial.
14. Hebous, S. (2011). "Money at the Docks of Tax Havens: A Guide". CESifo Working Paper Series No. 3587, p. 9.
15. Houston, J & Tran, A. (2001). A Survey of Tax Evasion Using the Randomized response Technique, Adv. Taxation, 13, 69–94.
16. Hunt, S. D. & Vitell, S. J. (1993). The general theory of marketing ethics: A retrospective and revision, in N. Smith & J.Quelch.(EDs), Ethical in Marketing(35-56). Homewood, IL: Irwin, Inc.
17. Leong, L., Hauang, S.Y. & Has, J. (2003). An Empirical Study on Professional Commitment, Organizational Commitment and Job Involvement in Canadian Accounting Firm. Journal of American Academy of Businseem. 2(2),360-370.
18. Mc Gee, R., Aljaaidi, K.S. & Musaibah, A.S.(2012) The Ethics of Tax Evasion: A Survey of Administrative Sciences’ Students in Yemen. International Journal of Business and Management; Vol. 7, No. 16.
19. Mc Gee, R.W. & Noronha, C. (2008). The Ethics of Tax Evasion: A Comparative study of Guangzhou and Macau Opinions (Southern China). Euro Asia Journal of Management. 36(18), 133-152.
20. Richardson, G. (2006). Determinants of Tax Evasion: A Cross-country investigation Journal of International Accounting, Auditing and Taxation, 15, 150–169.
21. Sidani, Y.M,. Ghanem, A.J. & Rawwas Mohameed Y.A. (2014). When idealists evade taxes: the influence of personal moral philosophy on attitudes to tax evasion – a Lebanese study. Business Ethics: A European Review. 23(2), 183-196.
Add your comments about this article
Your username or Email:

CAPTCHA



XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

beheshti Y, royaee R. The Study of Correlation between Personal Moral Philosophy and Attitudes to Tax Evasion . aapc 2018; 2 (4) :247-275
URL: http://aapc.khu.ac.ir/article-1-343-en.html


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 2, Issue 4 (1-2018) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
Persian site map - English site map - Created in 0.09 seconds with 37 queries by YEKTAWEB 4642