Do Age and Gender Make a Difference in the Attitude toward Tax Evasion? Evidence from Five Selected Asian Countries

This study investigates the impact of age and gender on the attitude toward tax evasion with two objectives: The first objective is to find out if there are significant differences in the attitude toward tax evasion among three age groups (up to 29, 30-49, and 50+ years) in five Asian countries (China, Indonesia, Japan, Philippines, and South Korea). The second objective is to find out if there are significant differences in the attitude toward tax evasion between females and males across the three-age groups (up to 29, 30-49, and 50+ years old) in each of these five-Asian countries. The results of this study revealed significant differences in the attitude toward tax evasion among the three age groups in China and Indonesia. On the contrary, there are no significant differences in the attitude toward tax evasion among three age groups in Japan, Philippines, and South Korea. With respect to gender, there are significant differences in the attitude toward tax evasion between females and males in the Chinese middle-age group, but not in the youngest and oldest age groups. Similar findings are found in the Philippines sample. With respect to the Indonesian sample, there are significant differences in the attitude toward tax evasion between females and males in the youngest age group, but not in the other two age groups. Similar findings are found in the Philippines sample, but in the middle age group only. Finally, there are no significant differences in the attitude toward tax evasion between females and males in the Japanese and South Korean samples