The Ethics of Tax Evasion: A Survey of Chinese Business Students in USA and China

Journal of Accounting and Finance, 2018, Forthcoming

8 Pages Posted: 1 Jun 2018

See all articles by Robert W. McGee

Robert W. McGee

Fayetteville State University - Department of Accounting

Anwar Y. Salimi

University of Laverne

Date Written: May 21, 2018

Abstract

Tax evasion has existed historically. The present study lists rationalizations for tax evasion in a survey consisting of 18 questions.

This survey has been used in the past including a survey of business students in China by McGee, Yoon and Li (2015). The present study surveys Chinese business students studying in the USA and compares the results to the study on Chinese students in China.

The findings of the study indicate that in general both groups of students, those studying in China and those studying in USA, were opposed to tax evasion though for different reasons.

Keywords: Tax Evasion, Ethics, China, USA, Survey, Empirical Study, Demographic, Gender, Age

JEL Classification: H26, E26, J1, K14, K34, K42, M4, O51, O53, A13, A14, B55, O17

Suggested Citation

McGee, Robert W. and Salimi, Anwar Y., The Ethics of Tax Evasion: A Survey of Chinese Business Students in USA and China (May 21, 2018). Journal of Accounting and Finance, 2018, Forthcoming. Available at SSRN: https://ssrn.com/abstract=3182629 or http://dx.doi.org/10.2139/ssrn.3182629

Robert W. McGee (Contact Author)

Fayetteville State University - Department of Accounting ( email )

Fayetteville, NC 28301
United States

HOME PAGE: http://robertwmcgee.com

Anwar Y. Salimi

University of Laverne ( email )

1950 3rd Street
Laverne, CA 91750
United States

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