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This paper examines the ethical perception of tax evasion in the Republic of Macedonia. A survey consisting of 18 statements was distributed to 120 students; 107 responses were received. The results show that, in general, Macedonian students are intolerant towards tax evasion, perceiving it as...
Persistent link: https://www.econbiz.de/10012897298
This paper examines the views of men and women in 82 countries on the ethics of tax evasion. Other demographic variables such as age, marital status, religion and religiosity are also examined. The study also includes a bibliography providing links to more than 80 other empirical and theoretical...
Persistent link: https://www.econbiz.de/10013055464
This paper summarizes the results of an empirical study soliciting the opinions of philosophy professors on the ethics of tax evasion. Participants were asked to provide the extent of their agreement with 18 reasons that have been given in the philosophical and religious literature to justify...
Persistent link: https://www.econbiz.de/10013055468
Anyone who has ever had to fill out a fairly complicated federal income tax return without having the benefit of having … passed the CPA exam or without having completed a masters degree in taxation might easily ask himself the question - quot …
Persistent link: https://www.econbiz.de/10012742905
nothing illegal per se about having offshore entities, some such entities have been used to hide assets, evade income taxes …, called himself John Doe to maintain anonymity. He leaked the information because of his strong distaste for income inequality … most discussions about hiding assets and income offshore. The discussion will focus on the ethics of parking profits (or …
Persistent link: https://www.econbiz.de/10012948536
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....
Persistent link: https://www.econbiz.de/10014128727
Most studies of tax evasion take an economic or public finance perspective. Not much has been written from a philosophical or ethical viewpoint. That is probably because most economists are utilitarians and most lawyers are legalists. However, there is a small body of literature that addresses...
Persistent link: https://www.econbiz.de/10014146519
This study examined the top marginal corporate and individual income tax rates in the red (Republican) and blue … (Democratic) states to determine whether income tax rates are significantly higher in one group or the other. The study found that …, although both corporate and individual income tax rates are somewhat higher in the states that voted for the Democratic Party …
Persistent link: https://www.econbiz.de/10014147549
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...
Persistent link: https://www.econbiz.de/10014060561
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, much of which took place in Latin. Since Crowe's dissertation, not...
Persistent link: https://www.econbiz.de/10014061507