The relation between national cultural dimensions and tax evasion

摘要: Abstract Although penalties and audits exist, tax evasion is a widespread phenomenon continues to be problem for many countries. National culture may contribute further understanding of intentional noncompliance across In this study, we investigate the influence national on compliance levels 50 Using Hofstede's (1980) cultural framework as basis our hypotheses, find that noncompliant country's profile characterized by high uncertainty avoidance, low individualism, masculinity, power distance. Our results have implications both research practice. This first study employ an explanator international diversity serves starting point development framework. Tax policy also are addressed.