The Ethics of Tax Evasion: An Empirical Study of Business and Economics Student Opinion in Ukraine
Odessa National University
Robert W. McGee
Journal of Accounting, Ethics & Public Policy
Andreas School of Business Working Paper
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
Date posted: January 19, 2006
© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo4 in 0.281 seconds