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The Ethics of Tax Evasion

Author : Robert W. McGee

Publisher : Springer Science & Business Media

Page : 678 pages

File Size : 44,86 MB

Release : 2011-12-21

Category : Business & Economics

ISBN : 1461412870

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Book Description

Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.





The Ethics of Tax Evasion

Author : Robert W. McGee

Publisher : Springer Science & Business Media

Page : 678 pages

File Size : 29,90 MB

Release : 2011-12-21

Category : Business & Economics

ISBN : 1461412862

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Book Description

Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.



Ethics and Taxation

Author : Robert F. van Brederode

Publisher : Springer Nature

Page : 412 pages

File Size : 35,89 MB

Release : 2019-11-02

Category : Law

ISBN : 9811500894

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Book Description

This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.



When is Tax Evasion Ethical? An Empirical Study of Armenian Opinion

Author : Robert W. McGee

Publisher :

Page : 0 pages

File Size : 32,41 MB

Release : 2006

Category :

ISBN :

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Book Description

Tax evasion has probably existed ever since the first tax was imposed. But tax evasion - the illegal nonpayment of taxes - is not equally widespread. It is more prevalent in some countries than others. There are several reasons for this lack of homogeneity across time and cultures. Many studies have been done on tax evasion over the years. The vast majority of these studies have taken an economic or public finance perspective. Very few studies have looked at the underlying ethical issues. But these issues are important, since they do much to explain why tax evasion is more rampant in some cultures and countries than others. After a brief introduction the paper reviews the literature on tax evasion that was written from an ethical perspective. One of the most comprehensive twentieth century works in this area was undertaken by Martin Crowe, who published a doctoral dissertation on this subject in 1944. More recent comprehensive works on the philosophy of taxation and public finance were published by McGee in 1998 and 2004.



The Ethics of Tax Evasion

Author : Robert W. McGee

Publisher :

Page : 0 pages

File Size : 20,35 MB

Release : 2008

Category :

ISBN :

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Book Description

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled "The Moral Obligation of Paying Just Taxes". His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue (tax evasion is always unethical, sometimes unethical or never unethical). Since Crowe's dissertation, not much has been written on the topic of tax evasion from an ethical or religious perspective. The present paper is an empirical study, the goal of which is to determine the strength of the 15 arguments justifying tax evasion that Crowe identified plus 3 more recent arguments. A survey was constructed using a seven-point Likert scale that included all three positions and all 18 arguments and distributed to 319 business students at a university in the South Texas area. The 18 arguments were ranked in terms of strength, from strongest to weakest. Comparisons were also made according to gender, age, student status, residence, major, ethnicity and religion to determine if the viewpoints for these demographics were significantly different.



When is Tax Evasion Ethical? An Empirical Study of Macau Opinion

Author : Robert W. McGee

Publisher :

Page : 0 pages

File Size : 18,2 MB

Release : 2006

Category :

ISBN :

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Book Description

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views evolved on the topic. This paper begins with a review of the literature and identifies the main issues and summarizes the three main viewpoints that have emerged over the centuries. It then reports on the results of a survey of business and economics students in Macau who were asked their opinions on the ethics of tax evasion. The survey consisted of 15 statements, representing the three viewpoints that have emerged over the centuries. Participants were asked to signify the extent of their agreement with each statement by placing a number from 1 to 7 in the space provided. One hundred eighty-seven (187) usable responses were received. The data were then analyzed to determine which of the three viewpoints was dominant among the sample population. Male scores were also compared to female scores to determine if the responses differed by gender. Males were significantly more opposed to tax evasion than females for 3 of the 15 cases. Gender differences were insignificant for the other 12 cases.



Accounting Reform in Transition and Developing Economies

Author : Robert W. McGee

Publisher : Springer Science & Business Media

Page : 506 pages

File Size : 36,59 MB

Release : 2008-11-16

Category : Business & Economics

ISBN : 038725708X

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Book Description

The editor has assembled a stellar group of experts to address such topics as: accounting reform in Russia, Ukraine, Estonia, Armenia, Serbia, China, and Spain; accounting education and development of the accounting profession in several transition economies; and corporate governance issues in the developing world.



Three Views on the Ethics of Tax Evasion

Author : Robert W. McGee

Publisher :

Page : 0 pages

File Size : 20,15 MB

Release : 2006

Category :

ISBN :

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Book Description

In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled "The Moral Obligation of Paying Just Taxes". His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, much of which took place in Latin. Since Crowe's dissertation, not much has been written on the topic of tax evasion from an ethical perspective, with a few exceptions. In 1998 and 1999, a few articles were published on the ethics of tax evasion in the Journal of Accounting, Ethics & Public Policy. An edited book on this topic was published in 1998. The present paper summarizes, updates and expands on Crowe's work and the other more recent work that has been published on this topic. Three basic views on the ethics of tax evasion have emerged over the centuries. This article presents and critiques those three views and raises some questions about points that have not yet been explored in the literature.



Tax Morale What Drives People and Businesses to Pay Tax?

Author : OECD

Publisher : OECD Publishing

Page : 68 pages

File Size : 16,73 MB

Release : 2019-09-11

Category :

ISBN : 9264755020

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Book Description

Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.