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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

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

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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 )
Robert W. McGee (Contact Author)
Fayetteville State University ( email )
School of Business and Economics
Fayetteville, NC 28301
United States
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References:  46
Citations:  2

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