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 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 Greece were used to compare tax evasion to 18 other moral issues....

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 moral acts. World Values Survey data for the Philippines were used to compare tax evasion to 18 other...

This study investigates the impact of age and gender on the attitude toward tax evasion with two objectives: The first objective is to find out if there are significant differences in the attitude toward tax evasion among three age groups (up to 29, 30-49, and 50+ years) in five Asian countries...

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....

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....

Various World Values Surveys have solicited the views on tens of thousands of people regarding their views on the ethics of tax evasion. Numerous studies citing these surveys have been published. However, those surveys only gathered information about their attitudes toward justifying tax...

Tax evasion has existed historically. The present study lists rationalizations for tax evasion in a survey consisting of 18 questions. This survey has been used in the past including a survey of business students in China by McGee, Yoon and Li (2015). The present study surveys Chinese business...

Various World Values Surveys have solicited the views on tens of thousands of people regarding their views on the ethics of tax evasion. Numerous studies citing these surveys have been published. However, those surveys only gathered information about their attitudes toward justifying tax...

This study used World Values Survey data to learn the attitude toward tax evasion of sample populations in the four BRIC countries – Brazil, Russia, India and China. The study found that more than 75 percent of the Chinese and Indian samples believed that tax evasion was never justifiable,...