文化与结构:文化在逃税中的作用的批判视角

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2019-06-01 DOI:10.2308/AAHJ-10659

R. Hutchinson

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引用次数: 6

摘要

文化是一个有点模糊的术语，尤其是在会计学术的背景下。从历史上看，它被认为是解释包括逃税在内的许多经济现象的一个因素。利用Hofstede（19802001）的文化维度和世界银行2005-2010年的数据，本研究采用了一种探索性的方法来开发一个逐步的、正向选择的回归模型，以更好地说明这种现象与文化和经济结构的关系。研究结果表明，至少在逃税的背景下，在存在其他现成的社会经济指标的情况下，文化指数可能是多余的。这将关于文化与结构的古老争论带到了会计学术和政策制定的前沿。

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Culture versus Structure: A Critical Perspective on the Role of Culture in Tax Evasion

Culture is a somewhat nebulous term, particularly in the context of accounting scholarship. Historically, it has been offered as a factor to explain many economic phenomena, including tax evasion. Utilizing Hofstede's (1980, 2001) cultural dimensions and data from the World Bank from 2005–2010, this study takes an exploratory approach to develop a stepwise, forward selection regression model to better illuminate this phenomenon vis-à-vis culture and economic structure. The results suggest, at least within the context of tax evasion, that cultural indices may be redundant in the presence of other readily available socio-economic indicators. This brings the age-old debate of culture versus structure to the forefront of accounting scholarship and policymaking.

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.