The accounting and philosophical literature on tax evasion has been scant, at least until recently. The few articles that have discussed the ethics of tax evasion have usually taken either a generalist approach or have focused their attention on the ethics of evading income taxes. This article...

The United States Agency for International Development (USAID) initiated a regional accounting certification program in the Russian language several years ago. It started in Central Asia and spread to Ukraine and a few other former Soviet republics several years later. Headquarters for the...

Accounting certification in the former Soviet republics lacks credibility. Accountants are not familiar with International Financial Reporting Standards or International Standards on Auditing. Certifications can be bought. Audit opinions can be sold. Financial statements that are auditing by...

The present study discloses the results of a survey on the ethics of tax evasion that was distributed to accounting, business and law students in New Zealand. Eighteen arguments that have historically been used to justify tax evasion were ranked in terms of relative strength. Analyses were done...

A few years ago Inglehart et al did a massive survey on various aspects of human beliefs and values. Their teams surveyed 200,000 people in more than 80 countries, asking hundreds of questions. One of those questions addressed ethical issues relating to tax evasion. The Inglehart et al study...

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....

Most studies on tax evasion have taken either an economics or public finance perspective. Not many studies have investigated tax evasion from the perspective of ethics. One exception is a 1944 doctoral dissertation by Martin Crowe (1944), a Catholic priest who examined the Christian (mostly...

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...

Most studies on tax evasion have taken either an economics or public finance perspective. Not many studies have investigated tax evasion from the perspective of ethics. One exception is a 1944 doctoral dissertation by Martin Crowe, a Catholic priest who examined the Christian (mostly Catholic)...

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....