The Ethics of Tax Evasion: An Empirical Study of Dominican Republic Opinion
Robert W. McGee
Fayetteville State University - Department of Accounting
Silvia López Paláu
University of Puerto Rico
Autonomous University of Santo Domingo
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 three 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 177 business students at a university in the Dominican Republic. The 18 arguments were ranked in terms of strength, from strongest to weakest. Comparisons were also made between male and female responses.
Number of Pages in PDF File: 16
Keywords: ethics, tax evasion, Dominican Republic, gender, Latin America, Caribbean
JEL Classification: D6, E62, H26, J16, J1, K34, K42, M14, M4, O54
Date posted: July 19, 2007
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