Demirbag, Mehmet, Frecknall-Hughes, Jane, Glaister, Keith W. and Tatoglu, Ekrem (2013) Ethics and taxation : a cross-national comparison of UK and Turkish firms. International Business Review, Volume 22 (Number 1). pp. 100-111. doi:10.1016/j.ibusrev.2012.02.007 ISSN 0969-5931.

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Abstract

This paper investigates responses to tax related ethical issues facing firms, an area where there has been little prior research. As perceptions may be determined by response to different legal systems and regulations, we examine responses to a series of ethical questions posed to two groups of tax practitioners, one group employed in UK firms and another group employed in Turkish firms. This facilitates both an examination of responses from within each country and a cross-national comparison of ethics and taxation. Although there is a similarity of perception of the importance of a number of taxation related ethical issues between UK practitioners and Turkish practitioners, there are also several statistically significant differences between the two groups. The paper makes a significant contribution to the literature through obtaining and analysing data from tax professionals in the UK and Turkey to provide a cross-national study of corporate tax practice and ethics. The paper is novel in that no prior studies have reported cross-national studies that have examined tax issues related to firms.

Item Type:	Journal Article
Subjects:	H Social Sciences > HF Commerce
Divisions:	Faculty of Social Sciences > Warwick Business School > Strategy & International Business Faculty of Social Sciences > Warwick Business School
Library of Congress Subject Headings (LCSH):	Corporations -- Taxation -- Great Britain, Corporations -- Taxation -- Turkey, Taxation -- Moral and ethical aspects -- Great Britain, Taxation -- Moral and ethical aspects -- Turkey
Journal or Publication Title:	International Business Review
Publisher:	Elsevier
ISSN:	0969-5931
Official Date:	February 2013
Dates:	Date Event February 2013 Published 2 April 2012 Available 24 February 2012 Accepted 4 May 2011 Submitted
Volume:	Volume 22
Number:	Number 1
Page Range:	pp. 100-111
DOI:	10.1016/j.ibusrev.2012.02.007
Status:	Peer Reviewed
Publication Status:	Published
Access rights to Published version:	Restricted or Subscription Access

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