Ethics and Tax Evasion in Ukraine: An Empirical Study
Odessa National University
Robert W. McGee
Fayetteville State University
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, P35working papers series
Date posted: April 13, 2007
© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo3 in 0.687 seconds