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The Ethics of Tax Evasion: A Case Study of Opinion in Thailand

Andreas School of Business Working Paper

21 Pages Posted: 3 Oct 2006  

Robert W. McGee

Fayetteville State University - Department of Accounting

Date Written: September 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. But the business ethics literature has paid scant attention to this issue, perhaps because of the belief that tax evasion is always unethical.

This paper reports the results of an empirical study of opinion in Thailand. A survey of Thai accounting students was conducted to determine the extent of their agreement or disagreement with the 15 main issues that Crowe (1944) identified plus three more recent issues. The arguments that have been made over the centuries to justify tax evasion were ranked to determine which arguments are strongest and which are weakest in Thailand. Male scores were compared to female scores to determine whether the responses differed by gender.

Keywords: tax evasion, ethics, Thailand, gender

JEL Classification: D6, E62, H26, J16, J1, K34, K42, M14, M4, O53

Suggested Citation

McGee, Robert W., The Ethics of Tax Evasion: A Case Study of Opinion in Thailand (September 2006). Available at SSRN: https://ssrn.com/abstract=934645 or http://dx.doi.org/10.2139/ssrn.934645

Robert W. McGee (Contact Author)

Fayetteville State University - Department of Accounting ( email )

Fayetteville, NC 28301
United States

HOME PAGE: http://robertwmcgee.com

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