This paper examines Chinese views on the ethics of tax evasion. Data used was gathered from the latest (Wave 6) World Values Survey. The sample size was more than 1800 and covered 23 regions of China. The study found that there was strong opposition to tax evasion, although the current...

Tax evasion and the perception about it are broadly discussed issues nowadays and they have revived a lot of debates among ethics analysts or government representatives and business executives or proprietors.This paper explores the perception of Bosnian and Herzegovinian (BH) citizens of the...

The retail consumption tax has several advantages over the income tax. From a utilitarian standpoint, it is more efficient and causes less distortion to the economy, at least in cases where the tax is low. However, there are some ethical problems with retail consumption taxes. The author...

The Republic of Armenia passed a tax law in 1997. The new tax law was modeled along Western lines and was intended to move the country toward a market economy. The law has its good points and its bad points. The author summarizes the new Armenian tax law and analyzes its good and bad points from...

There is a general feeling that people have a moral obligation to pay their fair share of taxes and that people who pay less than their fair share are acting immorally. Yet little is said about what fair share might be. The author explores this neglected aspect of the issue and develops some...

Excise taxes are used not only to raise revenue but also to alter or punish behavior. In many cases, excise taxes can be called "sin" taxes because they punish people for politically incorrect behavior like smoking and consuming alcoholic beverages. This article examines the nonrevenue raising...

No one has yet been able to define what a “fair share” of taxes is. There are several principal views on this question, but no consensus has been reached so far. Politicians who pander to the masses argue that some individuals do not pay their fair share, and that they need to pay more, but...