Abstract

http://ssrn.com/abstract=1323059
 
 

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The Ethics of Tax Evasion: A Case Study of Opinion in Iran


Robert W. McGee


Fayetteville State University

Mahdi Nazemi Ardakani


affiliation not provided to SSRN

January 4, 2009


Abstract:     
The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views evolved on the topic. But the business ethics literature has paid scant attention to this issue, perhaps because of the belief that tax evasion is always unethical.

This paper reports the results of an empirical study of opinion in Iran. A survey of master students of accounting was conducted to determine the extent of their agreement or disagreement with the 15 main issues that Crowe (1944) identified plus three more recent issues. The arguments that have been made over the centuries to justify tax evasion were ranked to determine which arguments are strongest and which are weakest in Iran. Male scores were compared to female scores to determine whether the responses differed by gender.

Number of Pages in PDF File: 16

Keywords: tax evasion, ethics, Iran, gender

JEL Classification: H26, D6, E62, J16, K34, K42, M4, O53

working papers series


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Date posted: January 5, 2009  

Suggested Citation

McGee, Robert W. and Nazemi Ardakani, Mahdi, The Ethics of Tax Evasion: A Case Study of Opinion in Iran (January 4, 2009). Available at SSRN: http://ssrn.com/abstract=1323059 or http://dx.doi.org/10.2139/ssrn.1323059

Contact Information

Robert W. McGee (Contact Author)
Fayetteville State University ( email )
School of Business and Economics
Fayetteville, NC 28301
United States
Mahdi Nazemi Ardakani
affiliation not provided to SSRN
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