Cultivating Compliance: Unraveling the Interplay of Culture, trust, and religiosity in Algerian SME managers' Attitudes towards Tax Evasion

Abstract

This paper explores the impact of cultural dimensions along with the inclusion of religiosity and trust in the government, on SME  managers’ attitudes toward tax evasion. The study, specifically conducted in Algeria, aims to gain a better understanding of the impact.  The findings from the multiple regression analysis indicate that the cultural dimensions examined do not adequately explain the main  factors contributing to tax evasion. Specifically, no impact was found for power distance and masculinity, as well as trust in the tax  authority. However, individualism, uncertainty avoidance, and religiosity were found to have a positive effect. This study offers valuable  insights into the complex relationship between cultural factors and the attitudes of SME managers regarding tax evasion.