Cultural Perspectives of Corrupt Behaviour - Application of Trompenaars Model for Corruption

Authors

  • Gábor Réthi University of Miskolc

Keywords:

culture, corruption, Trompenaars model, CPI

Abstract

This article examines the impact of cultural factors on corruption. It is always difficult to investigate this complex phenomenon.
Moreover, we run into more questions and pitfalls when we would like to understand the influence of a multilateral phenomenon
such as culture. I build on the work of Tsakumis et al. (2007) by conducting further empirical analysis of the relationship between
cultural dimensions and corruption across countries using multiple measures of corruption to gain additional evidence on the subject
(the impact of Trompenaarsian dimensions on corruption across countries). Based on data from 41 countries, and after controlling
for economic development, the regression results indicate that the higher the level of collectivism the higher the level of diffusion,
and that the lower the level of achievement, the higher is the level of tax evasion across countries. Managers should find the results
of this study useful in assessing the likelihood of corruption from cultural perspectives, and in developing tax reform policies to
reduce tax evasion and corruption.

Author Biography

Gábor Réthi, University of Miskolc

Ph.D student

References

ALM, J., & TORGLER, B. (2006). Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology , 27, 224–246.

ANDREONI, J., ERARD, B., & FEINSTEIN, J. (1998). Tax Compliance. Journal of Economic Literature , 36, 818-860.

HERSKOVITS, M. J. (1948). Man and His Works. New York: Alfred A. Knopf, Inc.

HOFSTEDE, G. (2001). Culture's consequences: Comparing values, behaviors, institutions, and organizations across nations. Thousand Oaks: Sage Publications.

HOFSTEDE, G. (1980). Culture's consequences: International differences in work-related values. London: Sage Publications.

HUSTED, B. W. (1999). Wealth, Culture, and Corruption. Journal of International Business Studies , 30 (2), 339-359.

IRS. (2005). Individual income tax gap estimates for 2001. Washington D.C.: U.S. Department of Treasury.

JAIN, A. K. (1998). Economics of Corruption. Boston: Kluwer Academic Publishers.

JAIN, A. K. (2001). Corruption: A Review. Journal of Economic Surveys, 15(1), 71-121.

KAUFMANN, D., KRAAY, A., & ZOIDO-LOBATÓN, P. (1999a). Aggregating Governance Indicators. World Bank Policy Research Working Paper 2195.

KAUFMANN, D., KRAAY, A., & ZOIDO-LOBATÓN, P. (1999b). Governance Matters. World Bank Policy Research Working Paper 2196.

KROEBER, A. L., & KLUCKHOHN, C. (1952). Culture: A Critical Review of Concepts and Definitions. Cambridge, MA: Peabody Museum.

MERRITT, A. C. (2000). Culture in the cockpit: Do Hofstede’s dimensions replicate? Journal of Cross-Cultural Psychology , 21,

–301.

Downloads

Published

2012-07-15

How to Cite

Réthi, G. . (2012). Cultural Perspectives of Corrupt Behaviour - Application of Trompenaars Model for Corruption. Theory, Methodology, Practice – Review of Business and Management, 8(01), 76–82. Retrieved from https://ojs.uni-miskolc.hu/index.php/tmp/article/view/1418

Issue

Section

Articles