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The authors distributed a survey instrument to university students in Colombia, Ecuador, Puerto Rico, the Dominican … Republic and the United States to determine their views on the ethics of tax evasion. Participants were asked to indicate the …
Persistent link: https://www.econbiz.de/10014052169
perspective of business ethics. The present paper summarizes, updates and expands on Crowe's work. An 18-statement survey was …. This target population was selected because these students will become the future opinion leaders and political leaders of …
Persistent link: https://www.econbiz.de/10014027202
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
The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least … about 15 issues. Over the centuries, three main views evolved on the topic. But the business ethics literature has paid …
Persistent link: https://www.econbiz.de/10012730166
This paper examines the issue of the ethics of tax evasion. It begins with a review of the literature and proceeds to …
Persistent link: https://www.econbiz.de/10014055340
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
Tax evasion has existed historically. The present study lists rationalizations for tax evasion in a survey consisting of 18 questions. This survey has been used in the past including a survey of business students in China by McGee, Yoon and Li (2015). The present study surveys Chinese business...
Persistent link: https://www.econbiz.de/10014113797
from strongest to weakest. Comparisons are also made between Chinese and U.S. opinion. A comparison of rankings and mean …
Persistent link: https://www.econbiz.de/10014138716
This paper presents the results of an empirical study of attitudes toward bribe taking in the largest economies on four continents – the USA, Brazil, Germany and China. The authors use the Human Beliefs and Values Survey data to examine several demographic variables, including gender, age,...
Persistent link: https://www.econbiz.de/10013055212
We find experimental evidence that the decision problem of tax compliance changes if subjects ́declarations are not randomly assessed, but is based on their appearance as captured by pictures of their faces, even if the aggregate audit probability does not change. Some subjects may fear that...
Persistent link: https://www.econbiz.de/10009786030