THE ETHICS OF TAX EVASION: AN INVESTIGATION INTO DEMOGRAPHIC DIFFERENCES

THE ETHICS OF TAX EVASION: AN INVESTIGATION INTO DEMOGRAPHIC DIFFERENCES

The concept of tax evasion is the primary focus of the study. Data is gathered from a survey of approximately eleven hundred individuals across six countries. An eighteen-item scale is presented, analyzed, and discussed. Findings suggest that tax evasion has three overall perceptual dimensions acros...

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Veröffentlicht in:Journal of legal, ethical and regulatory issues ethical and regulatory issues, 2012-01, Vol.15 (1), p.105
Hauptverfasser: McGee, Robert W, Nickerson, Inge, Pleshko, Larry, Broihahn, Michael
Format: Artikel
Sprache:eng
Schlagworte:
Corruption in government
Discrimination
Economic reform
Ethics
International
Public finance
Studies
Tax evasion
Tax increases
Tax rates
Taxation
Taxes
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Zusammenfassung:The concept of tax evasion is the primary focus of the study. Data is gathered from a survey of approximately eleven hundred individuals across six countries. An eighteen-item scale is presented, analyzed, and discussed. Findings suggest that tax evasion has three overall perceptual dimensions across the items tested: (1) fairness, as related to the positive use of the money, (2) tax system, as related to the tax rates and negative use of the money, and (3) discrimination, as related to avoidance under certain conditions. [PUBLICATION ABSTRACT]
ISSN:1544-0036
1544-0044