The Ethics of Tax Evasion: A Survey of Vietnamese Opinion

Abstract:     
This paper examines some of the data that was gathered as part of a much larger study on human beliefs and values. Specifically, it examines the views of the Vietnamese sample on the issue of tax evasion. After reviewing the literature of the ethics of tax evasion that has emerged over the last five centuries, the author analyzes the views of 989 Vietnamese people from several demographics, including gender, age, income, education, religion and marital status.

Number of Pages in PDF File: 21

Keywords: tax evasion, ethics, Vietnam, Asia, gender, age, religion, marital status

JEL Classification: D6, E62, H26, J16, J1, K34, K42, M14, M4, O53, P35

working papers series