The Ethics of Tax Evasion: A Survey of Bosnian Opinion

Abstract:     
Very little has been written about tax evasion from an ethical perspective. Most of the prior research explores the public finance and policy implications of tax evasion. This study investigates the ethics of tax evasion utilizing a survey instrument consisting of 18 statements. These statements represent the predominant issues and viewpoints that have emerged regarding tax evasion in the Western philosophical and theological literature over the past 500 years. This study explores the acceptance of these Western arguments related to tax evasion among business and economics students at the University of Sarajevo in Bosnia. Results indicate that the belief that tax evasion is ethical is not widespread among the Bosnian students. However, their responses to the survey indicate that tax evasion is frowned upon in some cases more than others and that the attitude toward tax evasion differs depending upon the issue.

Number of Pages in PDF File: 8

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

JEL Classification: H26, D6, E62, K34, K42, M14, M4, P35

working papers series