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Tax Evasion Opinion in Estonia

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The Ethics of Tax Evasion

Abstract

Most studies of tax evasion take an economic or public finance perspective. Not much has been written from a philosophical or ethical viewpoint. That is probably because most economists are utilitarians and most lawyers are legalists. However, there is a small body of literature that addresses tax evasion issues from a philosophical or theological perspective. The present study is intended to add to that small body of literature while forming a bridge to the public finance literature as well.

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Authors and Affiliations

  1. School of Business, Florida International University, 3000 NE 151 Street, North Miami, FL, 33181, USA

    Robert W. McGee

  2. Institute of Accounting, Tallinn University of Technology, Akadeemia tee 3, Tallinn, 12618, Estonia

    Jaan Alver & Lehte Alver

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  1. Robert W. McGee
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  2. Jaan Alver
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  3. Lehte Alver
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Correspondence to Robert W. McGee .

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  1. Florida International University, NE., 151st Street 3000, North Miami, 33181, Florida, USA

    Robert W. McGee

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McGee, R.W., Alver, J., Alver, L. (2012). Tax Evasion Opinion in Estonia. In: McGee, R. (eds) The Ethics of Tax Evasion. Springer, New York, NY. https://doi.org/10.1007/978-1-4614-1287-8_17

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