Abstract

http://ssrn.com/abstract=875437
 
 

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The Ethics of Tax Evasion: An Empirical Study of Business and Economics Student Opinion in Ukraine


Irina Nasadyuk


Odessa National University

Robert W. McGee


Fayetteville State University

January 2006

Andreas School of Business Working Paper

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.

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 Ukrainian business and economics 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 0 to 6 in the space provided. One hundred sixty-one (161) usable responses were received. The data were then analyzed to determine which of the three viewpoints was dominant among the sample population.

Number of Pages in PDF File: 19

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

JEL Classification: H26, K34

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Date posted: January 19, 2006  

Suggested Citation

Nasadyuk, Irina and McGee, Robert W., The Ethics of Tax Evasion: An Empirical Study of Business and Economics Student Opinion in Ukraine (January 2006). Andreas School of Business Working Paper. Available at SSRN: http://ssrn.com/abstract=875437 or http://dx.doi.org/10.2139/ssrn.875437

Contact Information

Irina Nasadyuk (Contact Author)
Odessa National University ( email )
Odessa
Ukraine
Robert W. McGee
Fayetteville State University ( email )
School of Business and Economics
Fayetteville, NC 28301
United States
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