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Record W2123476999 · doi:10.5539/ass.v9n11p213

The Moderating Effect of Religiosity in the Relationship between Money Ethics and Tax Evasion

2013· article· en· W2123476999 on OpenAlexvenueno aff
Teck Chai Lau, Kum-Lung Choe, Luen-Peng Tan

Bibliographic record

VenueAsian Social Science · 2013
Typearticle
Languageen
FieldSocial Sciences
TopicReligion, Spirituality, and Psychology
Canadian institutionsnot available
Fundersnot available
KeywordsReligiosityTax evasionModerationSocial psychologyPsychologyEvasion (ethics)Perspective (graphical)EconomicsPublic economics

Abstract

fetched live from OpenAlex

Past studies on the ethics of tax evasion seems to focus on comparing tax evasion from various demographic, religious or perspective from different countries. Extensive search through the literature revealed that there were no studies on the effect of money ethics toward tax evasion and also the moderating effect of religiosity on this relationship. Hence, the current research is exploratory in nature and is an attempt to expand the empirical base of research findings on the area of tax evasion from a different viewpoint. The objective of the study therefore is to examine the relationship between money ethics and tax evasion as well as investigating the moderating effect of religiosity (intrinsic and extrinsic) on this relationship. The results of the hierarchical regression analyses showed that money ethics was positively related to tax evasion. Additionally, intrinsic religiosity was also found to moderate the relationship between money ethics and tax evasion. However, the result indicated that extrinsic religiosity was not a moderator in this relationship.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.013
metaresearch head score (Gemma)0.005
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesScience and technology studies
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.196
Threshold uncertainty score0.997

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0130.005
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0050.003
Scholarly communication0.0000.000
Open science0.0010.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.079
GPT teacher head0.409
Teacher spread0.330 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations54
Published2013
Admission routes1
Has abstractyes

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