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Tax Evasion in Ukraine: A Survey of Opinion

Andreas School of Business Working Paper

14 Pages Posted: 9 Nov 2006  

Irina Nasadyuk

Odessa National University

Robert W. McGee

Fayetteville State University - Department of Accounting

Date Written: November 2006

Abstract

Tax evasion is widespread in transition economies. There are two main reasons: the lack of infrastructure to collect taxes and the widespread belief on the part of taxpayers that there is little or no moral duty to pay taxes. This paper reports the results of a survey on the ethics of tax evasion in Ukraine. The survey instrument used a seven-point Likert scale and included 18 statements representing the three main views on the ethics of tax evasion that have emerged in the literature over the last 500 years. The paper ranks the various arguments that have traditionally justified tax evasion from strongest to weakest.

Keywords: tax evasion, ethics, Ukraine, transition economy

JEL Classification: D6, E62, H26, K34, K42, M14, M4, O52, P35

Suggested Citation

Nasadyuk, Irina and McGee, Robert W., Tax Evasion in Ukraine: A Survey of Opinion (November 2006). Available at SSRN: https://ssrn.com/abstract=943087 or http://dx.doi.org/10.2139/ssrn.943087

Irina Nasadyuk

Odessa National University ( email )

Odessa
Ukraine

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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