The present paper is an empirical study, the goal of which is to determine the strength of various arguments that have been used to justify tax evasion and to determine whether results differ based on certain demographic variables. A survey instrument was constructed using a seven-point Likert...

There was a two-fold purpose in writing this paper. The main purpose was to discover how the populations of Moldova and Romania view tax evasion and whether opinions varied based on demographics. The second purpose, which may be more interesting from a sociological and political perspective, is...

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...

One might think that bribery is always unethical. Studies by the Organisation for Economic Cooperation and Development discourage the practice and a number of other studies have viewed bribery in negative terms. However, a closer examination of the issue reveals that the question of whether...

This paper examines ethical opinion on bribe taking in four African countries – South Africa, Ghana, Ethiopia and Rwanda. Nineteen demographic variables (gender, age, marital status, etc.) are also examined. Although all countries expressed a strong opposition to bribe taking, opposition was...

This study examined Australian attitudes toward bribe taking, using the data from the World Values survey. Nineteen demographic variables (gender, age, marital status, etc.) were also examined to determine whether certain responses differed by category. The findings indicate that many of the...

This study examined attitudes toward bribe taking in four Muslim countries – Indonesia, Egypt, Iran and Iraq. Eighteen demographic variables were also examined (gender, age, marital status, etc.), and it was found that most mean scores between groups were significant

This paper presents the results of an empirical study of attitudes toward bribe taking in the largest economies on four continents – the USA, Brazil, Germany and China. The authors use the Human Beliefs and Values Survey data to examine several demographic variables, including gender, age,...

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...