文章基本信息

标题：National culture and tax performance in Africa
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作者：Taiwo Azeez Olaniyi ; Babatunde Akinola
期刊名称：Economic Horizons
印刷版ISSN：1450-863X
电子版ISSN：2217-9232
出版年度：2020
卷号：22
期号：1
页码：3-14
DOI：10.5937/ekonhor2001003O
出版社：University of Kragujevac
摘要：Traditional theories ignored the power of culture with respect to tax performance, even though culturedoes have an impact on everything that people do or decide not to do. This study examines the impact ofthe national culture dimensions: the power distance, individualism, masculinity, uncertainty avoidance,long-term orientation and indulgence on tax performance in ten African countries. A quantitative researchdesign was adopted and a panel dataset from 2010 to 2016 was analyzed using the Panel-CorrectedStandard Error estimator. The results show that indulgence indicates a significant positive impact on taxperformance, the power distance, individualism and long-term orientation have a significant negativeimpact on tax performance, whereas masculinity and uncertainty avoidance have an insignificant impact.Thus, high tax performance is associated with a low power distance, low individualism, low short-termorientation, moderate uncertainty avoidance, masculinity and high indulgence. This study recommendsthat tax policymakers should consider cultural values when designing tax compliance legislation or wheninvestigating possible behavioral irregularities..
关键词：taxation; culture; performance; Africa