У цьому дослідженні використовувалися дані World Values Survey, щоб проаналізувати ставлення до ухилення від сплати податків вибірки населення чотирьох країн БРІК – Бразилії, hосії, Індії та Китаю. Дослідження показало, що понад 75 відсотків китайських та індійських респондентів вважають, що ухилення від сплати податків ніколи не було виправданим. Загалом найбільше проти ухилення від податків виступили китайці, за ними йдуть індійці, бразильці та росіяни. Розподіл результатів в залежності від статі не був суттєвою демографічною змінною. Старші групи, як правило, більш неприхильно ставляться до ухилення від податків, ніж молодші групи. Освіта не була суттєвою демографічною змінною в 75 відсотках випадків, а коли вона була важливою демографічною змінною, чіткої тенденції виявити не вдалося. Релігія не була суттєвою змінною для бразильської та китайської вибірок. Індійська вибірка виявила, що мусульмани значно менше виступають проти ухилення від сплати податків, ніж інші релігії. Аналіз тенденцій показав, що бразильці та індійці з часом стали значно менше проти ухилення від податків. Хоча погляди китайців у 1991 і 2018 роках були приблизно однаковими, у проміжний період вони стали менш неприхильними до ухилення від податків
Ставлення до ухилення від сплати податків у Бразилії, росії, Індії та Китаї (БРІК)
Анотація
Ключові слова
БРІК; ухилення від сплати податків; податкова мораль; етика; демографічні змінні
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