This study builds on the work of Tsakumis et al. (2007) by conducting further empirical analysis of the relationship between cultural dimensions and corruption across countries using multiple measures of corruption to gain additional evidence on the subject. Moreover, this study extends the preliminary international tax evasion model developed by Tsakumis et al. (2007) to examine, along with culture, the impact of Trompenaarsian dimensions on corruption across countries. Based on data from 41 countries, and after controlling for economic development, the regression results indicate that the higher the level of collectivism the higher the level of diffuse and the lower the level of achievement, the higher is the level of tax evasion across countries. These findings remain robust to multiple measures of corruption. Managers should find the results of this study useful in assessing the likelihood of corruption from cultural perspectives, and in developing tax reform policies to reduce tax evasion and corruption.
