Why People Evade Taxes in Armenia: A Look at an Ethical Issue Based on a Summary of Interviews
Robert W. McGee
Journal of Accounting, Ethics & Public Policy
Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 2, Pp.408-416, Spring 1999
This article summarizes the results of interviews conducted in Armenia to determine the reasons why Armenians evade the payment of taxes. The two main reasons the author found were that tax evasion is easy because there is no mechanism in place to collect taxes and there is a widespread feeling that people do not owe anything to the government because the government does not do anything for them.
Number of Pages in PDF File: 9
JEL Classification: H26, D63
Date posted: October 11, 2000
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