%0 Journal Article
%T The Factors Influencing The Emergence of Unethical Business Behavior
%A Dobos, Piroska
%A Takács-György, Katalin
%J International Journal of Contemporary Management
%V 2018
%R 10.4467/24498939IJCM.18.025.9621
%N Numer 17(3)
%P 51-75
%K hidden economy, attitude, government, tax morals, economic psychology
%@ 2449-8920
%D 2018
%U https://ejournals.eu/czasopismo/international-journal-of-contemporary-management/artykul/the-factors-influencing-the-emergence-of-unethical-business-behavior
%X 
	Background. Non-ethical business behaviour and the causes of the hidden economy are examined extensively through multiple research methods. The aim of the research is to expand the classical economics’ statements to the fullest extent of the phenomenon, according to which tax avoidance depends on the number of checks, degree of punishment, income level of the individuals, and the extent of the tax rates – which are within the fields of sociology and behavioural science.

	Research aims. The purpose of the study is to summarise the results of earlier research related to the possible behavioural patterns and forms of behaviours behind the hidden economy.

	Methodology. The main direction of the study is to evaluate the change in the classical economics model – maximising the expected usefulness – along with the field of behavioural economics. The present study examines the possibility of application of the Rosenberg self-esteem scale – which is widespread and utilised for the measurement of self-esteem in the international pieces of research – concerning whether the extent of the self-esteem of the individual may affect the engagement with the hidden economy. After the evaluation of the questionnaire surveys, naturally we expect the suggested research assumptions to be confirmed.

	Key findings. Also, both the cultural environment and the demographic factors may have an impact on tax morals, and national pride, also the higher levels of trust among citizens in the government, tax authorities and other legal institutions may also have a beneficial effect. In addition, friendly and respectful treatment of taxpayers, handling them as partners can also improve the willingness to pay taxes, the direct political participation of citizens, and involvement in political decisions, and democracy can have a significant impact on tax morals as well.