Abstract

http://ssrn.com/abstract=1018511
 
 

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An Empirical Study of Attitudes Toward the Ethics of Tax Evasion in Mali


Robert W. McGee


Journal of Accounting, Ethics & Public Policy

Bouchra Mzali


University of Quebec at Montreal

October 2007


Abstract:     
Most studies on tax evasion have taken either an economics or public finance perspective. Not many studies have investigated tax evasion from the perspective of ethics. One exception is a 1944 doctoral dissertation by Martin Crowe (1944), a Catholic priest who examined the Christian (mostly Catholic) theological and philosophical literature of the past 500 years. His study identified a number of arguments that have been used to justify tax evasion over the centuries.

The present study used a survey instrument that includes 15 of those historical arguments, plus 3 newer arguments, and distributed it to a group of Executive MBA students in Mali, a country in West Africa to determine the extent of support for the various arguments that have been made over the past 500 years using a seven-point Likert scale. The arguments are then ranked from strongest to weakest. This study replicates the studies listed in the references section.

Number of Pages in PDF File: 10

Keywords: ethics, tax evasion, Mali, gender, Africa

JEL Classification: D6, E62, H26, J16, K34, K42, M14, M4, O55


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Date posted: October 4, 2007  

Suggested Citation

McGee, Robert W. and Mzali, Bouchra, An Empirical Study of Attitudes Toward the Ethics of Tax Evasion in Mali (October 2007). Available at SSRN: http://ssrn.com/abstract=1018511 or http://dx.doi.org/10.2139/ssrn.1018511

Contact Information

Robert W. McGee (Contact Author)
Journal of Accounting, Ethics & Public Policy
United States
Bouchra Mzali
University of Quebec at Montreal ( email )
PB 8888 Station DownTown
Succursale Centre Ville
Montreal, Quebec H3C3P8
Canada
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