How Serious is Tax Evasion? A Survey of Romanian 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 Romania were used to compare tax evasion to 18 other moral issues. Respondents were asked to select a number from 1 to 10, where 1 = never justifiable and 10 = always justifiable. Sex before marriage was deemed to be the least serious moral act. Terrorism was considered to be the most serious. Tax evasion ranked 13th, slightly less serious than homosexuality and claiming government benefits to which you are not entitled, and somewhat more serious than euthanasia and the death penalty. The present study is part of a much larger study that examines the ethics of tax evasion and bribery