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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....
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 … ethics data for Korea, Japan and China that was gathered as part of a much larger study on human beliefs and values. Country …
Persistent link: https://www.econbiz.de/10014052170
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....
Persistent link: https://www.econbiz.de/10014051558
been done from the perspective of ethics. This paper is intended to partially fill that gap in the literature. This paper … reviews the literature that has been published on the ethics of tax evasion, then proceeds to present the results of a study … conducted in Ecuador that gathered opinions of 140 respondents on the ethics of tax evasion. The authors constructed a survey …
Persistent link: https://www.econbiz.de/10014053154
Tax evasion has probably existed ever since the first tax was imposed. But tax evasion - the illegal nonpayment of taxes - is not equally widespread. It is more prevalent in some countries than others. There are several reasons for this lack of homogeneity across time and cultures. Many studies...
Persistent link: https://www.econbiz.de/10014055371
major views on the ethics of tax evasion that have emerged in the literature over the last 500 years. Each statement began …
Persistent link: https://www.econbiz.de/10014146519
This article comments on the article written by Ulrica Nylén that was based on a survey of Swedish CEOs. The author challenges some of Nylén's premises, most notably the concept of stakeholder interest and the duties that taxpayers owe to various groups
Persistent link: https://www.econbiz.de/10014035576
on the ethics of tax evasion. Comparisons are made for general viewpoints as well as by gender, age and level of …
Persistent link: https://www.econbiz.de/10014051559
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...
Persistent link: https://www.econbiz.de/10013113779
This paper examines the views of men and women in 82 countries on the ethics of tax evasion. Other demographic … providing links to more than 80 other empirical and theoretical studies on the ethics of tax evasion, making it easier for …
Persistent link: https://www.econbiz.de/10013055464