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The Ethics of Tax Evasion: A Survey of Business Students in Poland

Robert W. McGee

Fayetteville State University

Arkadiusz Bernal

Poznan University of Economics

February 12, 2006

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.

This paper begins with a review of the literature and identifies the main issues and summarizes the three main viewpoints that have emerged over the centuries. It then reports on the results of a survey of Polish business students who were asked their opinions on the ethics of tax evasion. The survey consisted of 18 statements, representing the 15 issues and 3 viewpoints that have emerged over the centuries plus 3 statements representing more recent issues. Participants were asked to signify the extent of their agreement with each statement by placing a number from 1 to 7 in the space provided. Two hundred seventy-nine (279) usable responses were received. The data were then analyzed to determine which of the three viewpoints was dominant among the sample population. Male scores were also compared to female scores to determine if the responses differed by gender.

Number of Pages in PDF File: 32

Keywords: evade, evasion, tax, Poland, public finance, ethics, transition economy

JEL Classification: H26, A13, E62, K34, O17, P35

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Date posted: January 19, 2006  

Suggested Citation

McGee, Robert W. and Bernal, Arkadiusz, The Ethics of Tax Evasion: A Survey of Business Students in Poland (February 12, 2006). Available at SSRN: http://ssrn.com/abstract=875434 or http://dx.doi.org/10.2139/ssrn.875434

Contact Information

Robert W. McGee
Fayetteville State University ( email )
School of Business and Economics
Fayetteville, NC 28301
United States
Arkadiusz Bernal (Contact Author)
Poznan University of Economics ( email )
Poznan, 60-967
Feedback to SSRN

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