The Ethics of Tax Evasion: An Empirical Study of Dominican Republic Opinion

16 Pages Posted: 19 Jul 2007  

Robert W. McGee

Fayetteville State University - Department of Accounting

Silvia López Paláu

University of Puerto Rico

Emma Polanco

Autonomous University of Santo Domingo

Date Written: July 2007

Abstract

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue. Since Crowe's dissertation, not much has been written on the topic of tax evasion from an ethical perspective.

The present paper is an empirical study, the goal of which is to determine the strength of the 15 arguments justifying tax evasion that Crowe identified plus three more recent arguments. A survey was constructed using a seven-point Likert scale that included all three positions and all 18 arguments and distributed to 177 business students at a university in the Dominican Republic. The 18 arguments were ranked in terms of strength, from strongest to weakest. Comparisons were also made between male and female responses.

Keywords: ethics, tax evasion, Dominican Republic, gender, Latin America, Caribbean

JEL Classification: D6, E62, H26, J16, J1, K34, K42, M14, M4, O54

Suggested Citation

McGee, Robert W. and López Paláu, Silvia and Polanco, Emma, The Ethics of Tax Evasion: An Empirical Study of Dominican Republic Opinion (July 2007). Available at SSRN: https://ssrn.com/abstract=997575 or http://dx.doi.org/10.2139/ssrn.997575

Robert W. McGee (Contact Author)

Fayetteville State University - Department of Accounting ( email )

Fayetteville, NC 28301
United States

HOME PAGE: http://robertwmcgee.com

Silvia López Paláu

University of Puerto Rico ( email )

Ponce De Leon Ave.
Puerto Rico
Rio Piedras, 00931-3300
Puerto Rico

Emma Polanco

Autonomous University of Santo Domingo ( email )

Santo Domingo
Dominican Republic

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