Relation of Cultural Dimensions and tax systems values (Simplicity and visibility)

Subject Areas : Journal of Cultural Management

حسین پناهیان ¹ , حسن همتی ² , سعید شیپوریان ³

1 - ندارد
2 - ندارد
3 - مسئول مکاتبات

Received: 2014-09-09 Accepted : 2014-09-09 Published : 2011-12-22

Keywords: cultural dimensions, tax systems values, Simplicity, Visibility,

Abstract :

Introduction and aim: Cultural impact on financial and management systems and its subsets, such as the tax systems of each country is granted, so Framework and model for this effect seems to be necessary to test with these models the relationship between cultural values on the tax systems in different countries to be reviewed. This research aimed to clarify the relationship between Hofstede's cultural values with the values of the tax system . Methodology : the research type is experimental and nature of research is Descriptive – survey. to collect Literature, library research methods used and for Hypothesis testing, information is collected by questionnaire. questionnaire that measured Cultural variables are as the same as questionnaire that was designed by Hofstede and for quantifying of variables of the tax system values we used a questionnaire which involve the definitions of variables and opinion of tax and financial experts. After the questionnaires were distributed and collected Used the Kolmogorov - Smirnov to test normality the data. Pearson and Spearman correlation coefficient tests was used to test hypotheses . Finding : the findings of this research demonstrate the relationship between cultural dimensions (individualism, power distance, uncertainty avoidance and maculinity) and tax systems values (simplicity and visibility) . Conclusion: this study draws on the cultural frameworks by hofstede (1􀁃􀁀0) and gray (1􀁃􀁀􀁀) to develop a theore􀀧cal model of the influence of culture on tax systems. Eight hypotheses were tested experimental that this hypotheses related Hofstede's cultural dimensions with the values of simplicity and visibility of the tax system .The results of this study were confirmed four hypotheses from eight existing hypothesis .