The Ethics of Tax Evasion: A Survey of Estonian Opinion

McGee, Robert W.; Alver, Jaan; Alver, Lehte

doi:10.2139/ssrn.988506

Cited by 7 publications

(5 citation statements)

References 27 publications

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“…This finding is not surprising, since accounting students are taught how to comply with the tax laws and are taught to follow accounting and tax rules in their various courses. However, a study of Estonian students found that the difference between accounting and business and economic student mean scores was not significant (McGee, Alver & Alver, 2008). Thus, it cannot be stated categorically that accounting students are always more opposed to tax evasion than business and economics students.…”

Section: Resultsmentioning

confidence: 95%

The Ethics of Tax Evasion: A Survey of Hispanic Opinion

McGee

Djatej

2007

SSRN Journal

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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 and distributed to 316 business students at a university in South Texas. The 18 arguments were ranked in terms of strength, from strongest to weakest. Comparisons were also made according to gender, age, and academic major to determine if the viewpoints for these demographics were significantly different. Academic major was the only demographic variable where significant differences in opinion were found. For some of the 18 arguments justifying tax evasion, accounting students were significantly more averse to tax evasion than were business and economics majors. Some arguments justifying tax evasion were stronger than others. The strongest arguments for evading taxes were in cases where the government engaged in human rights abuses. Other strong arguments were in cases where the tax system was perceived as unfair, where tax rates were too high, where government officials were corrupt or where tax funds were not spent wisely.

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Section: Resultsmentioning

confidence: 95%

The Ethics of Tax Evasion: A Survey of Hispanic Opinion

McGee

Djatej

2007

SSRN Journal

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“…Entrepreneurs receiving procedurally fair treatment are more likely to trust the authorities, accept its decisions and follow its directions (Murphy, 2005). The fairness of the tax system is one of the most important determinants of whether they do so (Bobeck and Hatfield, 2003;Hartner et al, 2007Hartner et al, , 2011Kirchgässner, 2010Kirchgässner, , 2011McGee, 2005McGee, , 2008McGee et al, 2008;Molero and Pujol, 2012). Conversely, where there are grievances among entrepreneurs that they are not receiving fair treatment, noncompliance increases (Bird et al, 2006).…”

Section: Improving Procedural Fairnessmentioning

confidence: 99%

Tackling Entrepreneurship in the Informal Sector: An Overview of the Policy Options, Approaches and Measures

Williams

2015

J. Dev. Entrepreneurship

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The aim of this paper is to review the various policy options, approaches and measures that can be used to address informal entrepreneurship. To do this, it firstly reviews four possible policy options, namely taking no action, eradicating informal entrepreneurship, moving formal entrepreneurship into the informal economy, or transforming informal entrepreneurship into formal entrepreneurship. Revealing that transforming informal entrepreneurship into formal entrepreneurship is not only the most viable option but also the approach most commonly adopted by supra-national agencies and national governments, a review is then undertaken of how this can be achieved using either direct controls, which seek to increase the costs of informal entrepreneurship and/or the benefits of formal entrepreneurship, or indirect controls that seek to generate a commitment to compliance and greater self-regulation. It is then revealed how these approaches and their accompanying policy measures are not mutually exclusive and can be combined in various ways, exemplified by the responsive regulation and slippery slope approaches. The outcome is a comprehensive review and evaluation of the various policy options, approaches and measures available to policy-makers for addressing informal entrepreneurship along with some recommendations regarding the way forward.

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“…Older people were significantly more opposed to tax evasion than were younger people. However, the differences in mean scores between accounting students and other business students were not significant [36].…”

Section: Literature Reviewmentioning

confidence: 72%

Attitudes towards Tax Evasion in Turkey and Australia: A Comparative Study

2016

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The authors conducted a survey of 502 Turkish and Australian undergraduate and graduate business and economic students to determine their views regarding the ethics of tax evasion. These two groups were selected on the premise that their views represented the perceptions of two very different cultures, which has not been investigated in previous studies. The survey instrument required students to indicate their level of agreeableness to 18 general statements representing various scenarios in the socioeconomic environment. The statements in the survey reflected the three main viewpoints regarding the ethics of tax evasion which have emerged from the literature to date. The results of the study show that although Turkish scores are significantly different from the Australian scores, both Turkish and Australian respondents believe that tax evasion can be ethically justifiable in certain situations, although some arguments are stronger than others.

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The Ethics of Tax Evasion: A Survey of Estonian Opinion

Cited by 7 publications

References 27 publications

The Ethics of Tax Evasion: A Survey of Hispanic Opinion

The Ethics of Tax Evasion: A Survey of Hispanic Opinion

Tackling Entrepreneurship in the Informal Sector: An Overview of the Policy Options, Approaches and Measures

Attitudes towards Tax Evasion in Turkey and Australia: A Comparative Study

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