The Ethics of Tax Evasion: Literature Review

11 Pages Posted: 3 Jun 2020

Date Written: April 30, 2020


This literature review will summarize research into factors affecting views on tax evasion as well as give a brief overview of what tax evasion is. It addresses tax evasion, tax compliance as well as research on perceptions of tax ethics in different countries as well as the findings of previous student focused studies.

Keywords: Tax Evasion, Ethics, United Kingdom, Gender, Age, Education, Government Trust

JEL Classification: E62, H12, H20, H26, J1, J16, K34, K42, M4, M48, O52, O57, P35

Suggested Citation

Collymore, Aidan, The Ethics of Tax Evasion: Literature Review (April 30, 2020). Available at SSRN: or

Aidan Collymore (Contact Author)

University of Portsmouth ( email )

United Kingdom

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