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The Ethics of Tax Evasion: A Case Study of Opinion in Iran

16 Pages Posted: 5 Jan 2009  

Robert W. McGee

Fayetteville State University - Department of Accounting

Mahdi Nazemi Ardakani

affiliation not provided to SSRN

Date Written: January 4, 2009

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 an empirical study of opinion in Iran. A survey of master students of accounting was conducted to determine the extent of their agreement or disagreement with the 15 main issues that Crowe (1944) identified plus three more recent issues. 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 in Iran. Male scores were compared to female scores to determine whether the responses differed by gender.

Keywords: tax evasion, ethics, Iran, gender

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

Suggested Citation

McGee, Robert W. and Nazemi Ardakani, Mahdi, The Ethics of Tax Evasion: A Case Study of Opinion in Iran (January 4, 2009). Available at SSRN: https://ssrn.com/abstract=1323059 or http://dx.doi.org/10.2139/ssrn.1323059

Robert W. McGee (Contact Author)

Fayetteville State University - Department of Accounting ( email )

Fayetteville, NC 28301
United States

HOME PAGE: http://robertwmcgee.com

Mahdi Nazemi Ardakani

affiliation not provided to SSRN

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