How Serious is Tax Evasion? A Survey of Polish Opinion

The present study addresses the question, “How serious is tax evasion?” In order to arrive at an answer, it was necessary to compare the seriousness of tax evasion to that of other selected acts. World Values Survey data for Poland were used to compare tax evasion to 12 other moral issues. Respondents were asked to select a number from 1 to 10, where 1 = never justifiable and 10 = always justifiable. Divorce was deemed to be the least serious moral act. Bribery was considered to be the most serious. Tax evasion ranked second, slightly less serious than bribery, and somewhat more serious than political violence. The present study is part of a much larger study that examines the ethics of tax evasion and bribery