Abstract

http://ssrn.com/abstract=943087
 
 

References (46)



 
 

Citations (2)



 


 



Tax Evasion in Ukraine: A Survey of Opinion


Irina Nasadyuk


Odessa National University

Robert W. McGee


Fayetteville State University

November 2006

Andreas School of Business Working Paper

Abstract:     
Tax evasion is widespread in transition economies. There are two main reasons: the lack of infrastructure to collect taxes and the widespread belief on the part of taxpayers that there is little or no moral duty to pay taxes. This paper reports the results of a survey on the ethics of tax evasion in Ukraine. The survey instrument used a seven-point Likert scale and included 18 statements representing the three main views on the ethics of tax evasion that have emerged in the literature over the last 500 years. The paper ranks the various arguments that have traditionally justified tax evasion from strongest to weakest.

Number of Pages in PDF File: 14

Keywords: tax evasion, ethics, Ukraine, transition economy

JEL Classification: D6, E62, H26, K34, K42, M14, M4, O52, P35

working papers series





Download This Paper

Date posted: November 9, 2006  

Suggested Citation

Nasadyuk, Irina and McGee, Robert W., Tax Evasion in Ukraine: A Survey of Opinion (November 2006). Available at SSRN: http://ssrn.com/abstract=943087 or http://dx.doi.org/10.2139/ssrn.943087

Contact Information

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


Paper statistics
Abstract Views: 961
Downloads: 177
Download Rank: 100,475
References:  46
Citations:  2

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo7 in 0.297 seconds