{"id":"https://openalex.org/W4382401435","doi":"https://doi.org/10.1016/j.intaccaudtax.2023.100559","title":"National culture and tax evasion: The role of the institutional environment quality","display_name":"National culture and tax evasion: The role of the institutional environment quality","publication_year":2023,"publication_date":"2023-06-28","ids":{"openalex":"https://openalex.org/W4382401435","doi":"https://doi.org/10.1016/j.intaccaudtax.2023.100559"},"language":"en","primary_location":{"id":"doi:10.1016/j.intaccaudtax.2023.100559","doi":"https://doi.org/10.1016/j.intaccaudtax.2023.100559","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.intaccaudtax.2023.100559","pdf_url":null,"source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.1016/j.intaccaudtax.2023.100559","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5055453939","display_name":"Amir Allam","orcid":"https://orcid.org/0000-0001-5082-7936","observed_orcids":["https://orcid.org/0000-0001-5082-7936"]},"institutions":[{"id":"https://openalex.org/I94951947","display_name":"University of Westminster","ror":"https://ror.org/04ycpbx82","country_code":"GB","type":"education","lineage":["https://openalex.org/I94951947"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Amir Allam","raw_affiliation_strings":["University of Westminster, Westminster Business School, 35 Marylebone Road London NW1 5LS"],"raw_orcid":"https://orcid.org/0000-0001-5082-7936","affiliations":[{"raw_affiliation_string":"University of Westminster, Westminster Business School, 35 Marylebone Road London NW1 5LS","institution_ids":["https://openalex.org/I94951947"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5015719883","display_name":"Tantawy Moussa","orcid":"https://orcid.org/0000-0001-5349-2764","observed_orcids":["https://orcid.org/0000-0001-5349-2764"]},"institutions":[{"id":"https://openalex.org/I145487455","display_name":"Cairo University","ror":"https://ror.org/03q21mh05","country_code":"EG","type":"education","lineage":["https://openalex.org/I145487455"]},{"id":"https://openalex.org/I94951947","display_name":"University of Westminster","ror":"https://ror.org/04ycpbx82","country_code":"GB","type":"education","lineage":["https://openalex.org/I94951947"]}],"countries":["EG","GB"],"is_corresponding":false,"raw_author_name":"Tantawy Moussa","raw_affiliation_strings":["University of Westminster, London, UK & Cairo University, Egypt, Westminster Business School, 35 Marylebone Road London NW1 5LS"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Westminster, London, UK & Cairo University, Egypt, Westminster Business School, 35 Marylebone Road London NW1 5LS","institution_ids":["https://openalex.org/I145487455","https://openalex.org/I94951947"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5003307940","display_name":"Mona Abdelhady","orcid":"https://orcid.org/0000-0003-1000-5457","observed_orcids":["https://orcid.org/0000-0003-1000-5457"]},"institutions":[{"id":"https://openalex.org/I94951947","display_name":"University of Westminster","ror":"https://ror.org/04ycpbx82","country_code":"GB","type":"education","lineage":["https://openalex.org/I94951947"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Mona Abdelhady","raw_affiliation_strings":["University of Westminster, Westminster Business School, 35 Marylebone Road London NW1 5LS"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Westminster, Westminster Business School, 35 Marylebone Road London NW1 5LS","institution_ids":["https://openalex.org/I94951947"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5084450732","display_name":"Ahmed Yamen","orcid":"https://orcid.org/0000-0003-2820-0269","observed_orcids":["https://orcid.org/0000-0003-2820-0269"]},"institutions":[{"id":"https://openalex.org/I2803079837","display_name":"American University of the Middle East","ror":"https://ror.org/02gqgne03","country_code":"KW","type":"education","lineage":["https://openalex.org/I2803079837"]}],"countries":["KW"],"is_corresponding":false,"raw_author_name":"Ahmed Yamen","raw_affiliation_strings":["The American University of the Middle East, College of Business, Egila, Kuwait"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The American University of the Middle East, College of Business, Egila, Kuwait","institution_ids":["https://openalex.org/I2803079837"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5055453939"],"corresponding_institution_ids":["https://openalex.org/I94951947"],"apc_list":{"value":3010,"currency":"USD","value_usd":3010},"apc_paid":{"value":3010,"currency":"USD","value_usd":3010},"fwci":8.6585,"has_fulltext":false,"cited_by_count":49,"citation_normalized_percentile":{"value":0.97804715,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":97,"max":100},"biblio":{"volume":"52","issue":null,"first_page":"100559","last_page":"100559"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.9620000123977661},{"id":"https://openalex.org/keywords/national-culture","display_name":"national culture","score":0.9890000224113464},{"id":"https://openalex.org/keywords/hofstede-s-cultural-dimensions","display_name":"Hofstede cultural dimensions","score":0.7549999952316284},{"id":"https://openalex.org/keywords/power-distance","display_name":"power distance","score":0.9570000171661377},{"id":"https://openalex.org/keywords/uncertainty-avoidance","display_name":"uncertainty avoidance","score":0.9990000128746033},{"id":"https://openalex.org/keywords/collectivism","display_name":"collectivism","score":0.9869999885559082},{"id":"https://openalex.org/keywords/restraint","display_name":"restraint","score":0.722000002861023},{"id":"https://openalex.org/keywords/rule-of-law","display_name":"rule of law","score":0.9819999933242798},{"id":"https://openalex.org/keywords/regulatory-quality","display_name":"regulatory quality","score":1.0},{"id":"https://openalex.org/keywords/government-effectiveness","display_name":"government effectiveness","score":1.0},{"id":"https://openalex.org/keywords/mediating-effect","display_name":"mediating effect","score":0.7440000176429749},{"id":"https://openalex.org/keywords/eu-member-states","display_name":"EU member states","score":0.656000018119812},{"id":"https://openalex.org/keywords/old-and-new-eu-member-states","display_name":"old and new EU member states","score":0.6790000200271606}],"concepts":[{"id":"https://openalex.org/C148609458","wikidata":"https://www.wikidata.org/wiki/Q7021281","display_name":"Nexus (standard)","level":2,"score":0.665505051612854},{"id":"https://openalex.org/C2910001868","wikidata":"https://www.wikidata.org/wiki/Q458","display_name":"European union","level":2,"score":0.6087403297424316},{"id":"https://openalex.org/C67356462","wikidata":"https://www.wikidata.org/wiki/Q5807210","display_name":"Hofstede's cultural dimensions theory","level":2,"score":0.5385094881057739},{"id":"https://openalex.org/C2989421709","wikidata":"https://www.wikidata.org/wiki/Q6502151","display_name":"Tax evasion","level":2,"score":0.48861414194107056},{"id":"https://openalex.org/C179420905","wikidata":"https://www.wikidata.org/wiki/Q223871","display_name":"Mediation","level":2,"score":0.4732804000377655},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4709243178367615},{"id":"https://openalex.org/C96420161","wikidata":"https://www.wikidata.org/wiki/Q237789","display_name":"Collectivism","level":3,"score":0.42510128021240234},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3836649954319},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3686012029647827},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.31011706590652466},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.25730738043785095},{"id":"https://openalex.org/C17022365","wikidata":"https://www.wikidata.org/wiki/Q171995","display_name":"Individualism","level":2,"score":0.1489790380001068},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.13336792588233948},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.09747317433357239},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.08934891223907471},{"id":"https://openalex.org/C149635348","wikidata":"https://www.wikidata.org/wiki/Q193040","display_name":"Embedded system","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1016/j.intaccaudtax.2023.100559","doi":"https://doi.org/10.1016/j.intaccaudtax.2023.100559","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.intaccaudtax.2023.100559","pdf_url":null,"source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.4308958","doi":"https://doi.org/10.2139/ssrn.4308958","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.4308958","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:westminsterresearch.westminster.ac.uk:w3vz4","doi":null,"is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.intaccaudtax.2023.100559","pdf_url":null,"source":{"id":"https://openalex.org/S4306400277","display_name":"WestminsterResearch (University of Westminster)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I94951947","host_organization_name":"University of Westminster","host_organization_lineage":["https://openalex.org/I94951947"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"article"},{"id":"pmh:oai:RePEc:eee:jiaata:v:52:y:2023:i:c:s1061951823000381","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S1061951823000381","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"doi:10.1016/j.intaccaudtax.2023.100559","doi":"https://doi.org/10.1016/j.intaccaudtax.2023.100559","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.intaccaudtax.2023.100559","pdf_url":null,"source":{"id":"https://openalex.org/S132432621","display_name":"Journal of International Accounting Auditing and Taxation","issn_l":"1061-9518","issn":["1061-9518","1879-1603"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Accounting, Auditing and Taxation","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.9200000166893005,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":85,"referenced_works":["https://openalex.org/W115021420","https://openalex.org/W129854128","https://openalex.org/W382723781","https://openalex.org/W590291065","https://openalex.org/W657411431","https://openalex.org/W957206343","https://openalex.org/W1482012802","https://openalex.org/W1516538057","https://openalex.org/W1581235435","https://openalex.org/W1585014200","https://openalex.org/W1591013228","https://openalex.org/W1599098459","https://openalex.org/W1709453369","https://openalex.org/W1769251080","https://openalex.org/W1840998969","https://openalex.org/W1842242382","https://openalex.org/W1970873405","https://openalex.org/W1971440513","https://openalex.org/W1974945896","https://openalex.org/W1976377116","https://openalex.org/W1978311462","https://openalex.org/W1980534417","https://openalex.org/W2017492881","https://openalex.org/W2021907516","https://openalex.org/W2032617217","https://openalex.org/W2046640082","https://openalex.org/W2050464015","https://openalex.org/W2053515873","https://openalex.org/W2066507929","https://openalex.org/W2088921318","https://openalex.org/W2090662630","https://openalex.org/W2093103889","https://openalex.org/W2105846236","https://openalex.org/W2110883036","https://openalex.org/W2120836516","https://openalex.org/W2121729170","https://openalex.org/W2122559273","https://openalex.org/W2127999605","https://openalex.org/W2133535394","https://openalex.org/W2135380420","https://openalex.org/W2135835855","https://openalex.org/W2143943407","https://openalex.org/W2147856605","https://openalex.org/W2152382477","https://openalex.org/W2153016952","https://openalex.org/W2155826097","https://openalex.org/W2164246282","https://openalex.org/W2267120095","https://openalex.org/W2467471454","https://openalex.org/W2479942052","https://openalex.org/W2524258138","https://openalex.org/W2565290035","https://openalex.org/W2591654989","https://openalex.org/W2763657906","https://openalex.org/W2767196884","https://openalex.org/W2768420684","https://openalex.org/W2790608811","https://openalex.org/W2791480733","https://openalex.org/W2792879663","https://openalex.org/W2903401782","https://openalex.org/W2949207933","https://openalex.org/W2968656892","https://openalex.org/W2976477026","https://openalex.org/W2979352962","https://openalex.org/W3023361769","https://openalex.org/W3082868030","https://openalex.org/W3107325479","https://openalex.org/W3121686812","https://openalex.org/W3122786476","https://openalex.org/W3125333792","https://openalex.org/W3135512908","https://openalex.org/W3138412272","https://openalex.org/W3143200038","https://openalex.org/W3163114659","https://openalex.org/W3216524629","https://openalex.org/W4212893319","https://openalex.org/W4213003994","https://openalex.org/W4231077521","https://openalex.org/W4286355383","https://openalex.org/W4298345247","https://openalex.org/W4300804168","https://openalex.org/W6617662439","https://openalex.org/W6630181294","https://openalex.org/W6638112674","https://openalex.org/W7018286135"],"related_works":["https://openalex.org/W7223568007","https://openalex.org/W2922307630","https://openalex.org/W2121729170","https://openalex.org/W2791480733","https://openalex.org/W2066507929","https://openalex.org/W2802302697","https://openalex.org/W2891611782","https://openalex.org/W2886301615","https://openalex.org/W2900591884","https://openalex.org/W4206722975"],"abstract_inverted_index":{"This":[0],"study":[1],"examines":[2],"the":[3,11,24,51,57,94,104,111,125,135,141,146,186],"role":[4,179],"of":[5,27,68,81,106,114,127,189],"institutional":[6],"environment":[7],"quality":[8,105,130],"(IEQ)":[9],"in":[10,159,168,180],"relationship":[12],"between":[13],"national":[14,107],"culture":[15,28,115],"(NC)":[16],"and":[17,47,74,131,150,163],"tax":[18,30,82,117,193],"evasion":[19,31,118],"(TE).":[20],"Prior":[21],"research":[22],"examined":[23],"direct":[25],"impact":[26,188],"on":[29,93,116,192],"but":[32],"did":[33],"not":[34],"examine":[35],"potential":[36],"mechanisms":[37],"that":[38,62,64,87,98,124,138],"may":[39],"influence":[40,113],"this":[41],"relationship.":[42,143],"Using":[43],"structural":[44],"equation":[45],"modeling":[46],"examining":[48],"data":[49],"for":[50],"European":[52],"Union":[53],"(EU)":[54],"countries":[55,63,153,162,183],"over":[56],"2004-2018":[58],"period,":[59],"we":[60,122],"find":[61,123],"exhibit":[65],"high":[66],"levels":[67,80],"power":[69],"distance,":[70],"uncertainty":[71],"avoidance,":[72],"collectivism,":[73],"restraint":[75],"are":[76,134],"associated":[77],"with":[78],"higher":[79],"evasion.":[83,194],"The":[84],"results":[85],"indicate":[86],"IEQ":[88,136,173],"has":[89],"a":[90,155,164,176],"mediating":[91],"effect":[92,158,167],"NC\u2013TE":[95],"nexus,":[96],"suggesting":[97],"policymakers":[99],"should":[100],"aim":[101],"at":[102],"improving":[103],"institutions":[108],"to":[109,184],"diminish":[110],"undesirable":[112],"levels.":[119],"More":[120],"specifically,":[121],"rule":[126],"law,":[128],"regulatory":[129],"government":[132],"effectiveness":[133],"indicators":[137],"fully":[139],"mediate":[140],"NC-TE":[142],"Moreover,":[144],"splitting":[145],"sample":[147],"into":[148],"old":[149,160],"new":[151,169,181],"EU":[152,161,170,182],"shows":[154],"partial":[156],"mediation":[157,166],"full":[165],"countries.":[171],"Enhancing":[172],"can":[174],"play":[175],"more":[177],"prominent":[178],"reduce":[185],"detrimental":[187],"cultural":[190],"values":[191]},"counts_by_year":[{"year":2026,"cited_by_count":11},{"year":2025,"cited_by_count":17},{"year":2024,"cited_by_count":16},{"year":2023,"cited_by_count":5}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2023-06-29T00:00:00"}
