The Resource A study of the impact of culture on tax compliance in China

A study of the impact of culture on tax compliance in China

Label
A study of the impact of culture on tax compliance in China
Title
A study of the impact of culture on tax compliance in China
Creator
Subject
Language
eng
Summary
Tax compliance is much more complex than many would assume. It is not simply a matter of top-down or command-and-control regime where taxpayers obey the every command or directive of the tax authorities. Also, tax evasion is not an act of malice or committed by individuals with intention to defraud tax authorities. Furthermore, while most studies in this field focus on the economic incentives or socio-psychological motivations, cultural aspects are often neglected. This article argues that culture matters because it lies at the heart of the attitudes and behavioural traits of individuals. This article focuses on individual income tax because this is where the cultural attributes are most apparent. This study proposes a conceptual model of tax compliance based on the salient factors in the idiosyncratic Chinese institutional and socio-cultural context. The results of this research will hopefully offer a different perspective, one that using an emic approach, an insider's view from within. In additional, while research in tax compliance has been quite established in countries like Australia, New Zealand, the United Kingdom and Europe, it is virtually unheard of in China
Citation source
In: International tax journal. - Chicago. - Vol. 39 (2013), no. 3 (May-June) ; p. 33-44
http://library.link/vocab/creatorName
  • Ho, D.H.K
  • Ho, D.C.K
  • Young, A. (Angus)
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • tax compliance
  • tax evasion
  • individual income tax
  • fiscal sociology
Label
A study of the impact of culture on tax compliance in China
Instantiates
Publication
Label
A study of the impact of culture on tax compliance in China
Publication

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