Tax evasion is widespread in transition economies. There are two main reasons: the lack of infrastructure to collect taxes and the widespread belief on the part of taxpayers that there is little or no moral duty to pay taxes. This paper reports the results of a survey on the ethics of tax...

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....

Using data that was gathered as part of a much larger study on human beliefs and values, the present study examines the opinions on the ethics of tax evasion that were gathered from a wide demographic of respondents in Egypt, Iran and Jordan. Comparisons are made between the responses from each...

This paper uses data collected from three surveys regarding attitudes on tax evasion to determine whether any trends can be identified. Comparisons are also made by gender, age, religious practice and marital status to determine whether attitudes toward tax evasion differ based on these categories

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...

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...

A Catholic priest by the name of Martin Crowe wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes in 1944. In it he summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the...

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....

The authors distributed a survey instrument to university students in Colombia, Ecuador, Puerto Rico, the Dominican Republic and the United States to determine their views on the ethics of tax evasion. Participants were asked to indicate the extent of their agreement or disagreement with each...

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...