The Ethics of Tax Evasion: A Survey of Bosnian Opinion

8 Pages Posted: 4 May 2006  

Robert W. McGee

Fayetteville State University - Department of Accounting

Meliha Basic

University of Sarajevo

Michael Tyler

Barry University - Andreas School of Business

Date Written: April 2006

Abstract

Very little has been written about tax evasion from an ethical perspective. Most of the prior research explores the public finance and policy implications of tax evasion. This study investigates the ethics of tax evasion utilizing a survey instrument consisting of 18 statements. These statements represent the predominant issues and viewpoints that have emerged regarding tax evasion in the Western philosophical and theological literature over the past 500 years. This study explores the acceptance of these Western arguments related to tax evasion among business and economics students at the University of Sarajevo in Bosnia. Results indicate that the belief that tax evasion is ethical is not widespread among the Bosnian students. However, their responses to the survey indicate that tax evasion is frowned upon in some cases more than others and that the attitude toward tax evasion differs depending upon the issue.

Keywords: tax evasion, evade, Bosnia, public finance, ethics, transition economy

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

Suggested Citation

McGee, Robert W. and Basic, Meliha and Tyler, Michael, The Ethics of Tax Evasion: A Survey of Bosnian Opinion (April 2006). Available at SSRN: https://ssrn.com/abstract=899609 or http://dx.doi.org/10.2139/ssrn.899609

Robert W. McGee (Contact Author)

Fayetteville State University - Department of Accounting ( email )

Fayetteville, NC 28301
United States

HOME PAGE: http://robertwmcgee.com

Meliha Basic

University of Sarajevo ( email )

Obala Kulina bana 7
71000 Sarajevo
Bosnia and Herzegovina

Michael Tyler

Barry University - Andreas School of Business ( email )

11300 Northeast Second Avenue
Miami Shores, FL 33161-6695
United States

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