Tax evasion is widespread in transition economies. There are two main reasons: the lack of infrastructure to collect taxes and the widespread belief on the part of taxpayers that there is little or no moral duty to pay taxes. This paper reports the results of a survey on the ethics of tax...

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 begins with an introduction to the issue of ethics and tax evasion and a review of dozens of studies that have been conducted on ethics from a gender perspective, then proceeds to present the results of a study of 23 Asian and 11 European countries on the ethics of tax evasion. The...

This study examined Australian attitudes toward bribe taking, using the data from the World Values survey. The sample size was more than 1300 and included a wide range of the Australian population in terms of age and other demographics. Nineteen demographic variables (gender, age, marital...

This study examines French views on the ethics of bribe taking. The World Values data from the oldest and most recent wave of surveys were used, which span a generation (1981 to 2006). Several key demographic variables were also examined for each wave to determine whether there were any...

This study examined the changing attitudes in the United States on the ethics of accepting a bribe. The study used data gathered as part of the Human Values surveys for 1981 and 2006 in the United States. The study found that opposition to bribery declined over time. Several demographic...

This study presents the results of an empirical study of attitudes toward bribe taking in three large Latin American Countries – Argentina, Brazil and Colombia. The authors use the Human Beliefs and Values Survey data to examine several demographic variables, including gender, age, ethnicity,...

This paper analyzes the data on tax evasion that was collected over two different periods for ten transition economies. Comparisons are made between the earlier and later data to determine whether attitudes toward tax evasion have changed over time. The study found that some countries became...