How Serious Is Tax Evasion? A Survey of Mexican Opinion

  • Robert W. McGee
  • Yanira Petrides
  • Adriana M. Ross

Abstract

The goal of this study is to determine the relative seriousness of tax evasion compared to other crimes or acts that are considered to be unethical. A few other studies have examined this issue and have used methodologies similar to the one used in the present study. Karlinsky, Burton and Blanthorne (2004) measured the perceptions of students in North Carolina and California as to the seriousness of tax evasion and found that it ranked 11th out of 21 offenses. Burton, Karlinsky and Blanthorne (2005) surveyed MBA and graduate tax students from California and North Carolina as well as a few tax professors from across the USA using the same methodology and list of crimes and found the same result with regard to tax evasion; it ranked 11th out of 21 crimes. Gupta (2007) replicated the 2004 study using a New Zealand student population and found that tax evasion ranked 12th out of 21 crimes.

Keywords

Turkey 

References

  1. Benk, Serkan, Robert W. McGee and Adriana M. Ross (2009). An Empirical Study of Ethical Opinion in Turkey. Journal of Accounting, Ethics & Public Policy, 10(1), 83–99.Google Scholar
  2. Burton, Hughlene A., Stewart S. Karlinsky and Cynthia Blanthorne (2005). Perception of a White-Collar Crime: Tax Evasion. The ATA Journal of Legal Tax Research 3, 35–48.CrossRefGoogle Scholar
  3. Gupta, Ranjana (2007). Perception of Tax Evasion as a Crime: Evidence from New Zealand. New Zealand Journal of Taxation Law and Policy 12(3), 199–223.Google Scholar
  4. Karlinsky, Stewart, Hughlene Burton and Cindy Blanthorne (2004). Perceptions of Tax Evasion as a Crime. eJournal of Tax Research 2(2), 226–240.Google Scholar
  5. McGee, Robert W. Serkan Benk, Adriana M. Ross & Harun Kılıçaslan (2009). An Empirical Study of Ethical Opinion in Germany. Journal of Accounting, Ethics & Public Policy, 10(2), 243–259.Google Scholar
  6. World Values Survey (2008). www.wvsevsdb.com/wvs/WVSAnalizeStudy.jsp.

Copyright information

© Springer Science+Business Media, LLC 2012

Authors and Affiliations

  • Robert W. McGee
    • 1
  • Yanira Petrides
    • 2
  • Adriana M. Ross
    • 3
  1. 1.School of BusinessFlorida International UniversityNorth MiamiUSA
  2. 2.Instituto Tecnológico Autónomo de MéxicoDistrito FederalMexico
  3. 3.School of AccountingFlorida International UniversityMiamiUSA

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