9 Pages Posted: 11 Oct 2000
This article summarizes the results of interviews conducted in Armenia to determine the reasons why Armenians evade the payment of taxes. The two main reasons the author found were that tax evasion is easy because there is no mechanism in place to collect taxes and there is a widespread feeling that people do not owe anything to the government because the government does not do anything for them.
JEL Classification: H26, D63
Suggested Citation: Suggested Citation
McGee, Robert W., Why People Evade Taxes in Armenia: A Look at an Ethical Issue Based on a Summary of Interviews. Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 2, Pp.408-416, Spring 1999. Available at SSRN: https://ssrn.com/abstract=242568 or http://dx.doi.org/10.2139/ssrn.242568