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http://ssrn.com/abstract=979412
 
 

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Ethics and Tax Evasion in Ukraine: An Empirical Study


Irina Nasadyuk


Odessa National University

Robert W. McGee


Fayetteville State University

April 2007


Abstract:     
In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue. Since Crowe's dissertation, not much has been written on the topic of tax evasion from an ethical perspective.

The present paper is an empirical study, the goal of which is to determine the strength of the 15 arguments justifying tax evasion that Crowe identified plus 3 more recent arguments. A survey was constructed using a seven-point Likert scale that included all three positions and all 18 arguments and distributed to 161 students at two universities in Odessa, Ukraine. The 18 arguments were ranked in terms of strength, from strongest to weakest. Comparisons were also made between various categories of statement to determine whether some reasons used to justify tax evasion were significantly stronger or weaker than others.

Number of Pages in PDF File: 18

Keywords: ethics, tax evasion, Ukraine, transition economy

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

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Date posted: April 13, 2007  

Suggested Citation

Nasadyuk, Irina and McGee, Robert W., Ethics and Tax Evasion in Ukraine: An Empirical Study (April 2007). Available at SSRN: http://ssrn.com/abstract=979412 or http://dx.doi.org/10.2139/ssrn.979412

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
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