Continuing failures in the accounting profession have demonstrated a paucity of ethics at all levels. This has renewed discussions among accounting educators regarding their role in preparing accounting students to face ethical dilemmas in the accounting profession. This study first measured...

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...

Socially constituted systems of order emanate from tacit interaction. While they are reflected in an organization's culture, they do not necessarily align with the organization's authorized rules and codes of conduct. Such misalignment renders legitimacy in organizations problematic. The paper...

This literature review will summarize research into factors affecting views on tax evasion as well as give a brief overview of what tax evasion is. It addresses tax evasion, tax compliance as well as research on perceptions of tax ethics in different countries as well as the findings of previous...

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...

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 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...

The seeds for the 2007-09 financial collapse were sewn over many years and nurtured by ill-advised governmental housing policy, the presence of pervasive fraud both large and small and the widespread failure of personal integrity. A chronology of bad choices made by individuals and the...

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...

This paper summarizes the results of an empirical study soliciting the opinions of philosophy professors on the ethics of tax evasion. Participants were asked to provide the extent of their agreement with 18 reasons that have been given in the philosophical and religious literature to justify...