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Accounting Reform in Transition and Developing Economies pp 495–508Cite as

Opinions on the Ethics of Tax Evasion: A Comparative Study of Ten Transition Economies

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This chapter reports on the results of an empirical study that examined the opinions of a wide range of individuals in ten transition economies. Data was taken from a wider study that gathered information on human beliefs and values in 85 different countries. The present study had a sample size of 12,320. The question posed was whether the respondent would cheat on taxes if it were possible to do so. Responses were measured on a 10-point Likert scale. Results are reported for the following categories: overall, gender, and age.

Tax evasion has been in existence ever since governments started imposing taxes. There is a large body of literature in the economics and public finance literature that discusses and analyzes various aspects of tax evasion. Economists render opinions on the reasons for tax evasion and the methods and policies that governments can adopt to reduce it. There is even a theory of optimal tax evasion (Davidson et al., 2005; Levaggi and Menoncin, 2007). Yet very few of these studies apply ethical theory in an attempt to determine when, and under what circumstances tax evasion might be ethical or unethical.

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Authors
  1. Robert W. McGee
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  2. Wendy Gelman
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Editors and Affiliations

  1. School of Accounting College of Business Administration ACII 124, Florida International University Biscayne Bay Campus, 3000 NE 151st Street, North Miami, 33181, FL, USA

    Robert W. McGee

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McGee, R.W., Gelman, W. (2008). Opinions on the Ethics of Tax Evasion: A Comparative Study of Ten Transition Economies. In: McGee, R.W. (eds) Accounting Reform in Transition and Developing Economies. Springer, Boston, MA. https://doi.org/10.1007/978-0-387-25708-2_36

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