Ethics of Tax Evasion: A Survey of Slovak Opinion

Andreas School of Business Working Paper

27 Pages Posted: 27 Sep 2006  

Robert W. McGee

Fayetteville State University - Department of Accounting

Radoslav Tusan

Technical University of Kosice

Date Written: October 2006

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.

This paper begins with a review of the literature and identifies the main issues and summarizes the three main viewpoints that have emerged over the centuries. It then reports on the results of a survey of Slovak business, theology and philosophy students who were asked their opinions on the ethics of tax evasion. The survey consisted of 18 statements, representing the 15 issues and 3 viewpoints that have emerged over the centuries. Participants were asked to signify the extent of their agreement with each statement by placing a number from 1 to 7 in the space provided. One hundred eighty-four (184) usable responses were received. The data were then analyzed to determine which of the three viewpoints was dominant among the sample population. The business student scores were then compared to the scores of the theology and philosophy students. Male scores were compared to female scores to determine if the responses differed by gender. The scores of respondents were also compared by age to determine whether the scores of students under age 25 were significantly different from the scores of those age 25 or over.

Keywords: tax evasion, ethics, Slovakia, transition economy

JEL Classification: E62, H26, J16, J14, J1, K34, K42, M14, M4, P35

Suggested Citation

McGee, Robert W. and Tusan, Radoslav, Ethics of Tax Evasion: A Survey of Slovak Opinion (October 2006). Andreas School of Business Working Paper . Available at SSRN: https://ssrn.com/abstract=932990 or http://dx.doi.org/10.2139/ssrn.932990

Robert W. McGee (Contact Author)

Fayetteville State University - Department of Accounting ( email )

Fayetteville, NC 28301
United States

HOME PAGE: http://robertwmcgee.com

Radoslav Tusan

Technical University of Kosice ( email )

Kosice
Slovakia

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