
Serkan Benk- Prof. Dr.
- Professor at Inonu University
Serkan Benk
- Prof. Dr.
- Professor at Inonu University
About
215
Publications
60,779
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Introduction
Serkan Benk is a Professor in the Department of Public Finance at Inonu University in Turkey. His research interests in public finance are the theory of taxation, public economics, tax compliance and taxpayer behaviour. In recent years, he has focused on ethics of tax evasion. He has collaborated actively with researchers in several other disciplines of social science, particularly psychology, business and law.
Current institution
Additional affiliations
May 2012 - present
Publications
Publications (215)
It is a basic principle of criminal law that the punishment should fit the crime. Imposing a punishment that is too severe would be unfair, while imposing a punishment that is too lenient would not deter future crime. The present study aims to determine the relative seriousness of bribery compared to other offenses in Mongolia using World Values Su...
This chapter summarizes the contents of volume two of The Ethics of Bribery series. The focus is on country studies. The book consists of five substantive sections and includes discussions of attitudes toward bribery from the perspectives of 19 countries; four chapters look at bribery based on country groupings on the basis of income level; six cha...
This chapter serves as an introduction to volume two of The Ethics of Bribery series. The focus is on country studies. The book consists of five substantive sections and includes discussions of attitudes toward bribery from the perspectives of 19 countries; four chapters look at bribery based on country groupings on the basis of income level; six c...
It is a basic principle of criminal law that the punishment should fit the crime. Imposing a punishment that is too severe would be unfair, while imposing a punishment that is too lenient would not deter future crime. The present study aims to determine the relative seriousness of bribery compared to other offenses in Myanmar using World Values Sur...
It is a basic principle of criminal law that the punishment should fit the crime. Imposing a punishment that is too severe would be unfair, while imposing a punishment that is too lenient would not deter future crime. The present study aims to determine the relative seriousness of bribery compared to other offenses in Malaysia using World Values Su...
It is a basic principle of criminal law that the punishment should fit the crime. Imposing a punishment that is too severe would be unfair, while imposing a punishment that is too lenient would not deter future crime. The present study aims to determine the relative seriousness of bribery compared to other offenses in Maldives using World Values Su...
This chapter examines attitudes toward bribery in the Americas. Data were taken from the most recent wave of interviews (Wave 7) of the World Values Survey, which were conducted between 2017 and 2022 in more than 90 countries. Overall, attitude is reported, and various demographic variables such as gender, age, marital status, education level, inco...
This chapter examines attitudes toward bribery in Germany. Data were taken from the most recent wave of interviews (Wave 7) of the World Values Survey, which were conducted between 2017 and 2022 in more than 90 countries. Overall attitude is reported and various demographic variables such as gender, age, marital status, education level, income leve...
This chapter examines attitudes toward bribery in Iraq. Data were taken from the most recent wave of interviews (Wave 7) of the World Values Survey, which were conducted between 2017 and 2022 in more than 90 countries. Overall attitude is reported and various demographic variables such as gender, age, marital status, education level, income level,...
This chapter examines attitudes toward bribery in Sub-Saharan Africa. Data were taken from the most recent wave of interviews (Wave 7) of the World Values Survey, which was conducted between 2017 and 2022 in more than 90 countries. Overall, attitude is reported, and various demographic variables such as gender, age, marital status, education level,...
While most people assume that all bribery is unethical, the literature provides examples and philosophical arguments to support the proposition that some bribery may actually be ethical, based on utilitarian grounds. This book provides a theoretical and empirical examination of bribery from an ethical perspective. It examines empirical data from ov...
This chapter examined attitudes toward bribery in 75 countries on a longitudinal basis. The goal was to determine whether bribery had become more or less acceptable over time. Data were taken from the World Values Surveys, which gathered information in several waves between 1981 and 2022. The survey found that, for every country where bribe taking...
This chapter examines attitudes toward bribery in Turkey. Data were taken from the most recent wave of interviews (Wave 7) of the World Values Survey, which were conducted between 2017 and 2022 in more than 90 countries. Overall attitude is reported and various demographic variables such as gender, age, marital status, education level, income level...
This chapter examines attitudes toward bribery in Europe. Data were taken from the most recent wave of interviews (Wave 7) of the World Values Survey, which were conducted between 2017 and 2022 in more than 90 countries. Overall, attitude is reported, and various demographic variables such as gender, age, marital status, education level, income lev...
This chapter examines attitudes toward bribery in Eurasia. Data were taken from the most recent wave of interviews (Wave 7) of the World Values Survey, which were conducted between 2017 and 2022 in more than 90 countries. Overall, attitude is reported, and various demographic variables such as gender, age, marital status, education level, income le...
It is a basic principle of criminal law that the punishment should fit the crime. Imposing a punishment that is too severe would be unfair, while imposing a punishment that is too lenient would not deter future crime. The present study aims to determine the relative seriousness of bribery compared to other offenses in Tajikistan using World Values...
It is a basic principle of criminal law that the punishment should fit the crime. Imposing a punishment that is too severe would be unfair, while imposing a punishment that is too lenient would not deter future crime. The present study aims to determine the relative seriousness of bribery compared to other offenses in North Macedonia using World Va...
It is a basic principle of criminal law that the punishment should fit the crime. Imposing a punishment that is too severe would be unfair, while imposing a punishment that is too lenient would not deter future crime. The present study aims to determine the relative seriousness of bribery compared to other offenses in Kyrgyzstan using World Values...
It is a basic principle of criminal law that the punishment should fit the crime. Imposing a punishment that is too severe would be unfair, while imposing a punishment that is too lenient would not deter future crime. The present study aims to determine the relative seriousness of bribery compared to other offenses in Indonesia using World Values S...
This chapter examines attitudes toward bribery in Egypt. Data were taken from the most recent wave of interviews (Wave 7) of the World Values Survey, which were conducted between 2017 and 2022 in more than 90 countries. Overall attitude is reported and various demographic variables such as gender, age, marital status, education level, income level,...
This chapter examines attitudes toward bribery in Lebanon. Data were taken from the most recent wave of interviews (Wave 7) of the World Values Survey, which were conducted between 2017 and 2022 in more than 90 countries. Overall attitude is reported and various demographic variables such as gender, age, marital status, education level, income leve...
It is a basic principle of criminal law that the punishment should fit the crime. Imposing a punishment that is too severe would be unfair, while imposing a punishment that is too lenient would not deter future crime. The present study aims to determine the relative seriousness of bribery compared to other offenses in Ukraine using World Values Sur...
This chapter examines attitudes toward bribery in upper middle-income countries. Data were taken from the most recent wave of interviews (Wave 7) of the World Values Survey, which were conducted between 2017 and 2022 in more than 90 countries. Overall attitude is reported and various demographic variables such as gender, age, marital status, educat...
This chapter examines attitudes toward bribery in Asia. Data were taken from the most recent wave of interviews (Wave 7) of the World Values Survey, which were conducted between 2017 and 2022 in more than 90 countries. Overall, attitude is reported, and various demographic variables such as gender, age, marital status, education level, income level...
This chapter examines attitudes toward bribery in the United States. Data were taken from the most recent wave of interviews (Wave 7) of the World Values Survey, which were conducted between 2017 and 2022 in more than 90 countries. Overall attitude is reported and various demographic variables such as gender, age, marital status, education level, e...
This chapter examines attitudes toward bribery in lower middle-income countries. Data were taken from the most recent wave of interviews (Wave 7) of the World Values Survey, which were conducted between 2017 and 2022 in more than 90 countries. Overall attitude is reported and various demographic variables such as gender, age, marital status, educat...
This chapter examines attitudes toward bribery in low-income countries. Data were taken from the most recent wave of interviews (Wave 7) of the World Values Survey, which were conducted between 2017 and 2022 in more than 90 countries. Overall attitude is reported and various demographic variables such as gender, age, marital status, education level...
This chapter examines attitudes toward bribery in Australia. Data were taken from the most recent wave of interviews (Wave 7) of the World Values Survey, which were conducted between 2017 and 2022 in more than 90 countries. Overall attitude is reported and various demographic variables such as gender, age, marital status, education level, income le...
It is a basic principle of criminal law that the punishment should fit the crime. Imposing a punishment that is too severe would be unfair, while imposing a punishment that is too lenient would not deter future crime. The present study aims to determine the relative seriousness of bribery compared to other offenses in Puerto Rico using World Values...
This chapter examines attitudes toward bribery in China. Data were taken from the most recent wave of interviews (Wave 7) of the World Values Survey, which were conducted between 2017 and 2022 in more than 90 countries. Overall attitude is reported and various demographic variables such as gender, age, marital status, education level, income level,...
It is a basic principle of criminal law that the punishment should fit the crime. Imposing a punishment that is too severe would be unfair, while imposing a punishment that is too lenient would not deter future crime. The present study aims to determine the relative seriousness of bribery compared to other offenses in Italy using World Values Surve...
It is a basic principle of criminal law that the punishment should fit the crime. Imposing a punishment that is too severe would be unfair, while imposing a punishment that is too lenient would not deter future crime. The present study aims to determine the relative seriousness of bribery compared to other offenses in the United Kingdom using World...
It is a basic principle of criminal law that the punishment should fit the crime. Imposing a punishment that is too severe would be unfair, while imposing a punishment that is too lenient would not deter future crime. The present study aims to determine the relative seriousness of bribery compared to other offenses in Lithuania using World Values S...
This chapter examines attitudes toward bribery in MENA (Middle East & North Africa). Data were taken from the most recent wave of interviews (Wave 7) of the World Values Survey, which was conducted between 2017 and 2022 in more than 90 countries. Overall, attitude is reported, and various demographic variables such as gender, age, marital status, e...
This chapter examines attitudes toward bribery in Japan. Data were taken from the most recent wave of interviews (Wave 7) of the World Values Survey, which were conducted between 2017 and 2022 in more than 90 countries. Overall attitude is reported and various demographic variables such as gender, age, marital status, education level, income level,...
It is a basic principle of criminal law that the punishment should fit the crime. Imposing a punishment that is too severe would be unfair, while imposing a punishment that is too lenient would not deter future crime. The present study aims to determine the relative seriousness of bribery compared to other offenses in Peru using World Values Survey...
It is a basic principle of criminal law that the punishment should fit the crime. Imposing a punishment that is too severe would be unfair, while imposing a punishment that is too lenient would not deter future crime. The present study aims to determine the relative seriousness of bribery compared to other offenses in India using World Values Surve...
It is a basic principle of criminal law that the punishment should fit the crime. Imposing a punishment that is too severe would be unfair, while imposing a punishment that is too lenient would not deter future crime. The present study aims to determine the relative seriousness of bribery compared to other offenses in Venezuela using World Values S...
This chapter examines attitudes toward bribery in Russia. Data were taken from the most recent wave of interviews (Wave 7) of the World Values Survey, which were conducted between 2017 and 2022 in more than 90 countries. Overall attitude is reported and various demographic variables such as gender, age, marital status, education level, income level...
The banking sector, an important part of the financial sector, is important due to its economic size and being an indispensable actor in the money market. Hereafter the 1929 economic crisis, which started in the stock exchange and affected the entire world economy, taxation of the financial sector and banking sector came to the agenda. The first an...
While most people assume that all bribery is unethical, the literature provides examples and philosophical arguments to support the proposition that some bribery may actually be ethical, based on utilitarian grounds. This book provides a theoretical and empirical examination of bribery from an ethical perspective. It examines empirical data from ov...
This chapter summarizes the results of 26 studies that were conducted on the relationship between age and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 15 studies that were conducted on the relationship between confidence in government and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. This chapter focused on Muslim views on the ethics of accepting a bribe. Overall, opposition to taking a bribe was strong; 69% bel...
The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. Forty-eight countries were included in the study. İn some cases, income level was a significant demographic variable, while in oth...
The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. Forty-seven countries were included in the study. In some cases, education was a significant demographic variable, while in other...
The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. More than 67% of the Buddhist sample believed that taking a bribe could never be justified. Opposition to bribe taking was signifi...
The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. More than 62% of the Jewish sample believed that taking a bribe could never be justified. Men were significantly more opposed to b...
The present study is part of a much larger study that examines the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. Overall, opposition to taking a bribe was strong. All demographic variable tested were significant. Women were significantly more...
This chapter summarizes the results of 18 studies that were conducted on the relationship between income level and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 12 studies that were conducted on the relationship between religiosity and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 16 studies that were conducted on the relationship between political viewpoint and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 17 studies that were conducted on the relationship between employment status and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 31 studies that were conducted on the relationship between gender and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 14 studies that were conducted on the relationship between sector of employment and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. The main demographic variable examined in this chapter was religion. It focuses on Hindu views on the ethics of accepting a bribe....
The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. Forty-eight countries were included in the study. Age was found to be a significant demographic variable in slightly less than hal...
The present study is part of a much larger study that examines the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. The main demographic variable examined was religion. Overall, nearly 70% believed that accepting a bribe could never be justified....
This chapter summarizes the results of six studies that were conducted on the relationship between confidence in the justice system and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 20 studies that were conducted on the relationship between marital status and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 19 studies that were conducted on the relationship between religious denomination and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of ten studies that were conducted on the relationship between size of town and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 23 studies that were conducted on the relationship between education level and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. It focuses on atheist views on the ethics of accepting a bribe. Overall, 64.7% of the atheist sample thought that accepting a brib...
This chapter summarizes the results of 11 studies that were conducted on the relationship between health and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of eight studies that were conducted on the relationship between ethnicity and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 19 studies that were conducted on the relationship between happiness and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 20 studies that were conducted on the relationship between social class and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. This study included 83 countries. Women were either significantly more opposed to bribe taking or were somewhat more opposed to br...
The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. Forty-eight countries were included in the study. Social class was often a significant demographic variable. However, no clear pat...
This chapter summarizes the results of seven studies that were conducted on the relationship between confidence in the police and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
The slippery slope framework explains tax compliance along two main dimensions, trust in authorities and power of authorities, which influence taxpayers’ compliance attitudes. Through frequentist and Bayesian analyses, we investigated the framework’s assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-com...
This chapter summarizes the results of 15 studies that were conducted on the relationship between confidence in government and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 7 studies that were conducted on the relationship between confidence in the police and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 6 studies that were conducted on the relationship between confidence in the justice system and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 10 studies that were conducted on the relationship between size of town and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 26 studies that were conducted on the relationship between age and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 31 studies that were conducted on the relationship between gender and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 23 studies that were conducted on the relationship between education level and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 18 studies that were conducted on the relationship between income level and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 20 studies that were conducted on the relationship between social class and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 20 studies that were conducted on the relationship between marital status and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 8 studies that were conducted on the relationship between ethnicity and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 16 studies that were conducted on the relationship between political viewpoint and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 19 studies that were conducted on the relationship between religious denomination and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 17 studies that were conducted on the relationship between employment status and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 14 studies that were conducted on the relationship between sector of employment and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 12 studies that were conducted on the relationship between religiosity and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 19 studies that were conducted on the relationship between happiness and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
This chapter summarizes the results of 11 studies that were conducted on the relationship between health and attitude toward bribery. Additional summaries will be published in the second volume of this series, The Ethics of Bribery: Country Studies.
The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. Forty-eight countries were included in the study. Age was found to be a significant demographic variable in slightly less than hal...
The present study is part of a much larger study that examines the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. The main demographic variable examined was religion. Overall, nearly 70 percent believed that accepting a bribe could never be jus...
The present study is part of a much larger study that examines the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. Overall, opposition to taking a bribe was strong. All demographic variable tested were significant. Women were significantly more...
The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. The main demographic variable examined in this chapter was religion. It focuses on Hindu views on the ethics of accepting a bribe....
The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. This chapter focused on Muslim views on the ethics of accepting a bribe. Overall, opposition to taking a bribe was strong; 69 perc...
The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. It focuses on Atheist views on the ethics of accepting a bribe. Overall, 64.7 percent of the atheist sample thought that accepting...
The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. More than 62 percent of the Jewish sample believed that taking a bribe could never be justified. Men were significantly more oppos...
The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. Forty-seven countries were included in the study. In some cases, education was a significant demographic variable, while in other...
The present study is part of a much larger study that examined the ethics of bribery and the ethics of tax evasion from a variety of perspectives. In this study, data were taken from the most recent World Values Survey. More than 67 percent of the Buddhist sample believed that taking a bribe could never be justified. Opposition to bribe taking was...
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