FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4296638890> ?p ?o ?g. }

• W4296638890 endingPage "68" @default.
• W4296638890 startingPage "53" @default.
• W4296638890 abstract "Tax income is one of the essential financial resources to maintain a nation’s development, as tax revenue promotes the advancement of social welfare and community affairs. However, tax evasion has been a persistent governmental and societal concern. In order to expand insights on tax evasion of managers, the authors used Emile Durkheim’s sociological theory of anomie to investigate the individual-level association between managers’ perceived family and religion importance and their attitude toward tax evasion. Additionally, the theory was employed to examine how country-level aspects moderate that individual-level relationship. The hierarchical linear modeling (HLM) method was utilized to analyze data of 3,475 managers from 47 countries obtained from the World Values Survey (WVS). Results indicated that the managers’ perceived family and religion importance were negatively related to their ethics of tax evasion. Moreover, the individual-level relationships were moderated by the country-level factors of poverty, good governance, political integration, and social integration. Most study findings supported Durkheim’s original propositions, whereas complementary arguments were offered to explain the results contradicting them. Since there are no existing studies on the influence of managers’ perceived family and religion importance on the ethics of tax evasion and how social perspectives moderate their impacts, the results of this study offer deeper insights into understanding the issue. Practical implications for organizations and society were discussed to reinforce managers’ ethics of tax evasion. The study findings will help organizations and governments establish social programs that will decrease managers’ likelihood to evade taxes, thereby contributing to the development of organizations and the nation." @default.
• W4296638890 created "2022-09-23" @default.
• W4296638890 creator A5004039741 @default.
• W4296638890 creator A5005037392 @default.
• W4296638890 creator A5051100422 @default.
• W4296638890 date "2022-09-01" @default.
• W4296638890 modified "2023-09-27" @default.
• W4296638890 title "MANAGERS’ ETHICS OF TAX EVASION: THE ROLES OF FAMILY, RELIGION, AND SOCIAL CONDITIONS" @default.
• W4296638890 cites W1592827587 @default.
• W4296638890 cites W1606766006 @default.
• W4296638890 cites W1607428453 @default.
• W4296638890 cites W1944088189 @default.
• W4296638890 cites W1969275470 @default.
• W4296638890 cites W1974945896 @default.
• W4296638890 cites W1982202010 @default.
• W4296638890 cites W1984856723 @default.
• W4296638890 cites W1987764595 @default.
• W4296638890 cites W1998225569 @default.
• W4296638890 cites W1999422299 @default.
• W4296638890 cites W2001055565 @default.
• W4296638890 cites W2027817212 @default.
• W4296638890 cites W2032198374 @default.
• W4296638890 cites W2037129160 @default.
• W4296638890 cites W2037584281 @default.
• W4296638890 cites W2043312963 @default.
• W4296638890 cites W2051578643 @default.
• W4296638890 cites W2057332056 @default.
• W4296638890 cites W2058708594 @default.
• W4296638890 cites W2062325760 @default.
• W4296638890 cites W2064710012 @default.
• W4296638890 cites W2066507929 @default.
• W4296638890 cites W2069153816 @default.
• W4296638890 cites W2078989912 @default.
• W4296638890 cites W2081314276 @default.
• W4296638890 cites W2084001463 @default.
• W4296638890 cites W2084966797 @default.
• W4296638890 cites W2088435028 @default.
• W4296638890 cites W2090662630 @default.
• W4296638890 cites W2093997961 @default.
• W4296638890 cites W2100111850 @default.
• W4296638890 cites W2107327700 @default.
• W4296638890 cites W2121729170 @default.
• W4296638890 cites W2136824569 @default.
• W4296638890 cites W2138222301 @default.
• W4296638890 cites W2146636100 @default.
• W4296638890 cites W2148090769 @default.
• W4296638890 cites W2154764527 @default.
• W4296638890 cites W2210417573 @default.
• W4296638890 cites W2313382449 @default.
• W4296638890 cites W2317107098 @default.
• W4296638890 cites W2327623270 @default.
• W4296638890 cites W2328462050 @default.
• W4296638890 cites W2335696096 @default.
• W4296638890 cites W2552916548 @default.
• W4296638890 cites W2732598599 @default.
• W4296638890 cites W2798001369 @default.
• W4296638890 cites W2901603306 @default.
• W4296638890 cites W2963979648 @default.
• W4296638890 cites W2997762222 @default.
• W4296638890 cites W3016002693 @default.
• W4296638890 cites W3104442030 @default.
• W4296638890 cites W3121894556 @default.
• W4296638890 cites W3123294773 @default.
• W4296638890 cites W3123976764 @default.
• W4296638890 cites W3124163376 @default.
• W4296638890 cites W3124939891 @default.
• W4296638890 cites W3125326561 @default.
• W4296638890 cites W3202561229 @default.
• W4296638890 cites W4206907678 @default.
• W4296638890 cites W4214684557 @default.
• W4296638890 cites W4235608151 @default.
• W4296638890 cites W579060975 @default.
• W4296638890 doi "https://doi.org/10.15240/tul/001/2022-3-004" @default.
• W4296638890 hasPublicationYear "2022" @default.
• W4296638890 type Work @default.
• W4296638890 citedByCount "0" @default.
• W4296638890 crossrefType "journal-article" @default.
• W4296638890 hasAuthorship W4296638890A5004039741 @default.
• W4296638890 hasAuthorship W4296638890A5005037392 @default.
• W4296638890 hasAuthorship W4296638890A5051100422 @default.
• W4296638890 hasBestOaLocation W42966388901 @default.
• W4296638890 hasConcept C100001284 @default.
• W4296638890 hasConcept C10138342 @default.
• W4296638890 hasConcept C118084267 @default.
• W4296638890 hasConcept C121955636 @default.
• W4296638890 hasConcept C144024400 @default.
• W4296638890 hasConcept C15744967 @default.
• W4296638890 hasConcept C162324750 @default.
• W4296638890 hasConcept C189326681 @default.
• W4296638890 hasConcept C195487862 @default.
• W4296638890 hasConcept C39389867 @default.
• W4296638890 hasConcept C50522688 @default.
• W4296638890 hasConcept C51303962 @default.
• W4296638890 hasConcept C514942387 @default.
• W4296638890 hasConcept C60525332 @default.
• W4296638890 hasConcept C77805123 @default.
• W4296638890 hasConceptScore W4296638890C100001284 @default.
• W4296638890 hasConceptScore W4296638890C10138342 @default.

• next