The Ethics of Tax Evasion: A Comparative Study of Guangzhou (Southern China) and Macau Opinion

24 Pages Posted: 21 Sep 2007  

Robert W. McGee

Fayetteville State University - Department of Accounting

Carlos Noronha

University of Macau; Doshisha University

Date Written: September 2007

Abstract

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views evolved on the topic. But the business ethics literature has paid scant attention to this issue, perhaps because of the belief that tax evasion is always unethical.

This paper reports the results of a survey of students in Guangzhou, a city in Southern China, and Macau. The arguments that have been made over the centuries to justify tax evasion were ranked to determine which arguments are strongest and which are weakest. Male scores and female scores were not significantly different. However, Guangzhou and Macau scores were significantly different in five of fifteen cases.

Keywords: tax evasion, ethics, China, Macau, Guongzhou

JEL Classification: D6,E62,H26,J16,K34,K42,M14,M4,O53,P35

Suggested Citation

McGee, Robert W. and Noronha, Carlos, The Ethics of Tax Evasion: A Comparative Study of Guangzhou (Southern China) and Macau Opinion (September 2007). Available at SSRN: https://ssrn.com/abstract=1015882 or http://dx.doi.org/10.2139/ssrn.1015882

Robert W. McGee (Contact Author)

Fayetteville State University - Department of Accounting ( email )

Fayetteville, NC 28301
United States

HOME PAGE: http://robertwmcgee.com

Carlos Noronha

University of Macau ( email )

P.O. Box 3001
Macau

Doshisha University ( email )

Karasuma-Imadegawa Kamigyo
Kyoto 602-8580
Japan

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