The authors conducted a survey of 502 Turkish and Australian undergraduate and graduate business and economic students to determine their views regarding the ethics of tax evasion. These two groups were selected on the premise that their views represented the perceptions of two very different...

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, which identified three basic philosophical positions on the issue....

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,...

This paper uses data collected from three surveys regarding attitudes on tax evasion to determine whether any trends can be identified. Comparisons are also made by gender, age, religious practice and marital status to determine whether attitudes toward tax evasion differ based on these categories

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