This paper applies economic analysis and rights theory to the movement of governments to regulate personal behavior in the areas of alcohol, tobacco and food consumption, free speech, gun ownership, sex, the body as property, the right to work. Utilitarianism and rights theory are also discussed

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...

This paper discusses the current state of taxation and public finance in the Russian Federation and compares some aspects of Russian public finance to other CIS and Eastern European countries and to selected OECD countries. The paper begins with a discussion of the present tax system and...

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....

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 U.S. Internal Revenue Service provides demographic data for researchers on a regular...

The present study addresses the question, “How serious is bribery?” In order to arrive at an answer, it was necessary to compare the seriousness of bribery to that of other selected moral acts. World Values Survey data for the Philippines were used to compare bribery to 18 other moral...

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...