The Ethics of Tax Evasion: A Survey of Law and Economics Students in the Republic of Macedonia

Abstract

This paper examines the ethical perception of tax evasion in the Republic of Macedonia. A survey consisting of 18 statements was distributed to 120 students; 107 responses were received. The results show that, in general, Macedonian students are intolerant towards tax evasion, perceiving it as an unethical behavior. However, only 45.3 % of the students did not justify tax evasion in any of the 18 cases. Furthermore, male students were more tolerant towards tax evasion than their female colleagues. Law students were more supportive of tax evasion than their colleagues from the faculty of economics.

Keywords: Tax evasion, Taxes, Ethics, Perception, Tax morale

JEL Classification: H24, H26, H27, E6, M4, P2, P3