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The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least … reports on the results of two surveys of members of the Jewish faith who were asked their opinions on the ethics of tax …
Persistent link: https://www.econbiz.de/10014055966
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...
Persistent link: https://www.econbiz.de/10014051753
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
Persistent link: https://www.econbiz.de/10014217822
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 study found that, although there is widespread opposition to tax evasion …
Persistent link: https://www.econbiz.de/10014035172
opinion on the justifiability of tax evasion has been mixed since the first Swiss survey was taken in 1989. General attitudes …
Persistent link: https://www.econbiz.de/10013056931
The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least …. The underlying cultural differences are further explored in hope of accounting for differing perceptions of ethics of tax … evasion. Policy implications for increasing people's awareness of ethics on tax evasion are also highlighted …
Persistent link: https://www.econbiz.de/10014055826
Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as...
Persistent link: https://www.econbiz.de/10009750244
Persistent link: https://www.econbiz.de/10001593947
This paper examines the impact of tax evasion on criminal activities in Italy. Precisely, we consider three types of crime particularly related to economic determinants: property crimes (including robberies, thefts and car thefts), frauds and usury. By using annual data for the Italian provinces...
Persistent link: https://www.econbiz.de/10011334238
This paper analyses why Chinese lawyers report a high level of perceived deterrence in relation to tax evasion even though enforcement is weak. It finds that deterrence here originates from multiple sources, most directly through clients and more distantly through the firm and the state. Lawyers...
Persistent link: https://www.econbiz.de/10013057516