Tax evasion and the perception about it are broadly discussed issues nowadays and they have revived a lot of debates among ethics analysts or government representatives and business executives or proprietors.This paper explores the perception of Bosnian and Herzegovinian (BH) citizens of the...

This paper examines Chinese views on the ethics of tax evasion. Data used was gathered from the latest (Wave 6) World Values Survey. The sample size was more than 1800 and covered 23 regions of China. The study found that there was strong opposition to tax evasion, although the current...

We study the effects of revenue-neutral labor tax reforms in an imperfectly competitive domestic labor market under Nash wage bargaining and flexible outsourcing. A revenue-neutral increase in the wage tax progression will decrease the negotiated wage rate, increase domestic labor demand and...

We study the effects of revenue-neutral labor tax reforms in an imperfectly competitive domestic labor market under Nash wage bargaining and flexible outsourcing. A revenue-neutral increase in the wage tax progression will decrease the negotiated wage rate, increase domestic labor demand and...

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....

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...

The goal of this paper is to explore the perception of Kosovo's citizens of the severity of tax evasion relative to other crimes and abuses. Perception of tax evasion may somewhat clarify the degree of rebelliousness with the tax laws. Using data from a self-administered survey and a personnel...

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....

Should attorneys be punished for aiding and abetting tax evasion? The impulsive reply, as well as the politically correct answer, is “yes.” However, closer reflection reveals that the answer is not so cut and dried. This paper reviews the major ethical arguments that take the position that...

Several studies have examined the relationship between attitude toward tax evasion and social class. However, those studies were limited to a single country. The results have been mixed. In some cases, tax evasion was found to be more acceptable among members of the lower social classes. In...