... payments to the budget. Originality/value The practical application of the research results is possible in formation of recommendations for improving anti-corruption legislation and effective measures to prevent its causes. An in-depth study of the relationship between corruption and cultural values...

... and value to mitigate fraud. Practical implications This paper contributes towards the continuous effort in expanding fraud literature and human behaviour. The data obtained was distinctive in terms of the perspective of a developing economy and such fraud information and responses are different...