Robert W. McGee is a professor at the Broadwell College of Business and Economics, Fayetteville State University, USA and Adjunct Research Fellow at the American Institute for Economic Research. He has earned 23 academic degrees, including 13 doctorates from universities in the USA and four European Countries. He has published more than 60 books, including several novels, and more than 1000 articles, book chapters, conference papers and working papers. Various studies have ranked him #1 in the world for accounting ethics and business ethics scholarship. He has also been ranked #1 in the world for tax evasion research for the 70-year period 1952-2022 and is ranked among the Top 10 economists in the world for research impact.  He is an attorney and CPA (retired) and has worked or lectured in more than 30 countries. He drafted the accounting law for Armenia and Bosnia and reviewed the accounting law for Mozambique. He was in charge of assisting the Finance Ministries of Armenia and Bosnia convert their countries to International Financial Reporting Standards. He is also a world champion in taekwondo, karate, kung fu and tai chi and has won more than 1000 gold medals.Serkan Benk is Professor of Public Finance at the Inonu University (Turkey), Faculty of Economics and Administrative Sciences, Department of Public Finance. He received his Ph.D. in public finance from the Institute of Social Sciences, Bursa Uludağ University in 2007. His research interests in public finance are the theory of taxation, public economics, tax compliance and taxpayer behavior, ethics of tax evasion and ethics of bribery. In recent years, he has focused on the ethics of tax evasion. He has collaborated actively with researchers in several other disciplines of social science, particularly psychology, business and law. Prof. Benk has authored and contributed to numerous books, book chapters, articles, and reports.

• Introduction and Background.- Attitudes toward Bribery Country Perspectives.- Attitudes toward Bribery Countries by Income Group.- Attitudes toward Bribery Regional Perspectives.- Bribery and Religion.- How Serious is Bribery.- Summary and Conclusions.

Robert W. McGee is a professor at the Broadwell College of Business and Economics, Fayetteville State University, USA and Adjunct Research Fellow at the American Institute for Economic Research. He has earned 23 academic degrees, including 13 doctorates from universities in the USA and four European Countries. He has published more than 60 books, including several novels, and more than 1000 articles, book chapters, conference papers and working papers. Various studies have ranked him #1 in the world for accounting ethics and business ethics scholarship. He has also been ranked #1 in the world for tax evasion research for the 70-year period 1952-2022 and is ranked among the Top 10 economists in the world for research impact.  He is an attorney and CPA (retired) and has worked or lectured in more than 30 countries. He drafted the accounting law for Armenia and Bosnia and reviewed the accounting law for Mozambique. He was in charge of assisting the Finance Ministries of Armenia and Bosnia convert their countries to International Financial Reporting Standards. He is also a world champion in taekwondo, karate, kung fu and tai chi and has won more than 1000 gold medals.Serkan Benk is Professor of Public Finance at the Inonu University (Turkey), Faculty of Economics and Administrative Sciences, Department of Public Finance. He received his Ph.D. in public finance from the Institute of Social Sciences, Bursa Uludağ University in 2007. His research interests in public finance are the theory of taxation, public economics, tax compliance and taxpayer behavior, ethics of tax evasion and ethics of bribery. In recent years, he has focused on the ethics of tax evasion. He has collaborated actively with researchers in several other disciplines of social science, particularly psychology, business and law. Prof. Benk has authored and contributed to numerous books, book chapters, articles, and reports.

• Introduction and Background.- Attitudes toward Bribery Country Perspectives.- Attitudes toward Bribery Countries by Income Group.- Attitudes toward Bribery Regional Perspectives.- Bribery and Religion.- How Serious is Bribery.- Summary and Conclusions.

Robert W. McGee is a professor at the Broadwell College of Business and Economics, Fayetteville State University, USA and Adjunct Research Fellow at the American Institute for Economic Research. He has earned 23 academic degrees, including 13 doctorates from universities in the USA and four European Countries. He has published more than 60 books, including several novels, and more than 1000 articles, book chapters, conference papers and working papers. Various studies have ranked him #1 in the world for accounting ethics and business ethics scholarship. He has also been ranked #1 in the world for tax evasion research for the 70-year period 1952-2022 and is ranked among the Top 10 economists in the world for research impact.  He is an attorney and CPA (retired) and has worked or lectured in more than 30 countries. He drafted the accounting law for Armenia and Bosnia and reviewed the accounting law for Mozambique. He was in charge of assisting the Finance Ministries of Armenia and Bosnia convert their countries to International Financial Reporting Standards. He is also a world champion in taekwondo, karate, kung fu and tai chi and has won more than 1000 gold medals.Serkan Benk is Professor of Public Finance at the Inonu University (Turkey), Faculty of Economics and Administrative Sciences, Department of Public Finance. He received his Ph.D. in public finance from the Institute of Social Sciences, Bursa Uludağ University in 2007. His research interests in public finance are the theory of taxation, public economics, tax compliance and taxpayer behavior, ethics of tax evasion and ethics of bribery. In recent years, he has focused on the ethics of tax evasion. He has collaborated actively with researchers in several other disciplines of social science, particularly psychology, business and law. Prof. Benk has authored and contributed to numerous books, book chapters, articles, and reports.

• Introduction and Background.- Attitudes toward Bribery Country Perspectives.- Attitudes toward Bribery Countries by Income Group.- Attitudes toward Bribery Regional Perspectives.- Bribery and Religion.- How Serious is Bribery.- Summary and Conclusions.