Presenting the Dimensionality of an Ethics Scale Pertaining to Tax Evasion

Abstract:     
The concept of tax evasion is the primary focus of the study. Data is gathered from a survey of approximately eleven hundred individuals across six countries. An eighteen-item scale is presented, analyzed, and discussed. Findings suggest that tax evasion has three overall perceptual dimensions across the items tested: (1) fairness, as related to the positive use of the money, (2) tax system, as related to the tax rates and negative use of the money, and (3) discrimination, as related to avoidance under certain conditions.

Keywords: ethics, tax evasion, religion, Argentina, Guatemala, Poland, Romania, UK, England, United Kingdom, USA, Latin America, transition economy

JEL Classification: H26, E62, K34, K42, M14, M4, O52, O51, O54, P35

working papers series