Moral development and ethics of taxpayers in a context of corruption (notice n° 222245)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01622cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112060335.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Abaté, André Modeste |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Moral development and ethics of taxpayers in a context of corruption |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2022.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 52 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This article explores taxpayers’ decision-making in the face of an ethical dilemma. The dilemma studied is pressure from tax officials to engage in corruption. Using Kohlberg’s moral development model and a sample of 150 SME entrepreneurs in the city of Douala, Cameroon, we studied the in vitro (cognitive) reasoning and in vivo (actual behavior) reasoning of entrepreneurs. The results show that entrepreneurs have a poor ethical performance and that this underperformance is reinforced by corruption. Furthermore, they show that an entrepreneur with higher tax morale will yield less to bribery by public officials. Finally, they reveal that the impact of corruption on ethical behavior occurs through three negative effects: a distortionary effect, a "social contagion" effect, and a crowding-out effect. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax citizenship |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ethics |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | entrepreneur |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corruption |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | moral development |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax citizenship |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | entrepreneur. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corruption |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Moral development |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ethic |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue Management & Innovation | o 6 | 2 | 2022-11-08 | p. 70-93 | 2658-9222 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-management-et-innovation-2022-2-page-70?lang=en">https://shs.cairn.info/journal-revue-management-et-innovation-2022-2-page-70?lang=en</a> |
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