Abstract

http://ssrn.com/abstract=941510
 
 

References (33)



 
 

Citations (43)



 


 



Ethics and Tax Evasion: A Comparative Study of Accounting and Business Student Opinion in Utah


Robert W. McGee


Fayetteville State University

Sheldon R. Smith


Utah Valley University - Department of Accounting

October 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. But the business ethics literature has paid scant attention to this issue, perhaps because of the belief that tax evasion is always unethical.

This paper reports the results of an empirical study of opinion in Utah. A survey of accounting and business students was conducted to determine the extent of their agreement or disagreement with the 15 main issues that Crowe (1944) identified plus three more recent issues. The arguments that have been made over the centuries to justify tax evasion were ranked to determine which arguments are strongest and which are weakest. Accounting student scores were compared to other business student scores to determine whether the responses were significantly different.

Number of Pages in PDF File: 11

Keywords: ethics, tax evasion, Utah, accounting students, business students

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

working papers series


Download This Paper

Date posted: November 1, 2006  

Suggested Citation

McGee, Robert W. and Smith, Sheldon R., Ethics and Tax Evasion: A Comparative Study of Accounting and Business Student Opinion in Utah (October 2006). Available at SSRN: http://ssrn.com/abstract=941510 or http://dx.doi.org/10.2139/ssrn.941510

Contact Information

Robert W. McGee (Contact Author)
Fayetteville State University ( email )
School of Business and Economics
Fayetteville, NC 28301
United States
Sheldon R. Smith
Utah Valley University - Department of Accounting ( email )
800 West University Parkway
Orem, UT 84058
United States
801-863-6153 (Phone)
801-863-8060 (Fax)
Feedback to SSRN


Paper statistics
Abstract Views: 1,274
Downloads: 261
Download Rank: 67,140
References:  33
Citations:  43

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo1 in 0.375 seconds