Adriana Ross

Education Level and Ethical Attitude Toward Tax Evasion: A Six-Country Study

The purpose of this study is twofold – to review and summarize the findings of more than 30 prior studies that surveyed student opinions on the ethics of tax evasion, and to expand on that literature by examining the relationship between level of education and views on the ethics of tax evasion using a larger, more heterogeneous demographic. A number of surveys of student opinion have been conducted, both in the United States and elsewhere, soliciting the opinions of various student groups on the ethics of tax evasion. Students in various disciplines and students at various levels of education (graduate and undergraduate) were asked their opinions regarding when tax evasion could be justified on ethical grounds. The present study summarizes and analyzes those findings for the first time. The second part of the paper uses the Human Values data that was gathered by social scientists in Brazil, Russia, India, China, the USA and Germany and examines the relationship between level of education and attitude toward tax evasion, using a 10-point Likert Scale. An analysis of the data found that education level does make a difference in attitude toward tax evasion, as do gender and age, in some cases. A bibliography of further reading is also included, along with links to more than 80 other tax evasion studies.

Attitudes toward Tax Evasion: A Demographic Study of Malaysia

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis. The present study goes beyond those studies in several important ways. For one, it uses data on Malaysia taken from the World Values database. Not much work has been done on the Malaysian tax or public finance system. Thus, the present study expands on the very limited research done on Malaysian public finance.The present study expands on existing literature in at least two other ways as well. For one, it examines how various demographics interact with attitudes toward tax evasion. Secondly, we examine several demographic variables that were not examined in prior studies.One of the questions in the World Values database asked whether it would be justifiable to cheat on taxes if it were possible to do so. Respondents were asked to choose a number from 1 to 10 to indicate the extent of their support for tax evasion. This study examines those responses, both overall and through the prism of more than 20 demographic variables. A comparison is made with other ethical issues to determine the relative seriousness of tax evasion.The study found that attitudes toward the justifiability of tax evasion often do vary by demographic variable. Tax evasion was found to be a less serious offense than homosexuality, prostitution, abortion, suicide, wife beating, accepting a bribe and euthanasia and more serious than divorce, avoiding a fare on public transport and claiming government benefits to which you are not entitled.Although the present study focuses on Malaysia, the methodology used in the present study could serve as a template for research on other countries or regions.

How Serious Is Tax Evasion? A Survey of Mexican Opinion

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.

Cheating on Taxes If You Have A Chance: A Comparative Study of Tax Evasion Opinion in Turkey and Germany

Several studies on the ethics of tax evasion have been conducted in recent years. Some of them have been theoretical while others have been empirical. The present study is mostly empirical, although some theory is also discussed.

Ethics and Tax Evasion: A Survey of Mexican Opinion

Several studies on the ethics of tax evasion have been conducted in recent years. Some of them have been theoretical while others have been empirical. The present study is mostly empirical, although some theory is also discussed.