The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty
Robert W. McGee
Journal of Accounting, Ethics & Public Policy
This paper examines the issue of the ethics of tax evasion. It begins with a review of the literature and proceeds to discuss the three main views on the issue that have emerged over the last 500 years. The paper then reports on the results of a survey taken of Romanian business students and faculty.
Number of Pages in PDF File: 30
Keywords: Tax evasion, ethics, Romania, transition economy, Eastern Europe
JEL Classification: H26, D63, E62, H22, H24, H25, M41, P21, O17
Date posted: October 12, 2005
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