Results 261 to 270 of about 587,928 (338)

The Ethics of Tax Evasion: Literature Review

SSRN Electronic Journal, 2020
This literature review will summarize research into factors affecting views on tax evasion as well as give a brief overview of what tax evasion is. It addresses tax evasion, tax compliance as well as research on perceptions of tax ethics in different countries as well as the findings of previous student focused studies.
Aidan Collymore
openaire   +3 more sources

The Ethics of Tax Evasion

The Political Morality of the Late Scholastics, 2019
This chapter summarizes the theoretical and empirical literature on the ethics of tax evasion and then proceeds to examine the opinions of 1,483 Brazilians on the issue using the data from the most recent World Values Survey.
openaire   +3 more sources

Jewish Views on the Ethics of Tax Evasion

open access: closedSSRN Electronic Journal, 2004
This chapter summarizes and comments on the ethics of tax evasion from the Jewish perspective. The Jewish literature on this subject, although scant, is consistent in holding that tax evasion is generally- unethical. One hesitates to comment on “the” views of any particular religion, especially when the religion is thousands of years old with vast ...
Robert W. McGee
openalex   +3 more sources

Christian Views on the Ethics of Tax Evasion

open access: closedSSRN Electronic Journal, 2003
One hesitates to make general statements about “Christian” views on anything, given the fact that Christians of various sects have persecuted and even killed each other (not to mention Jews and Muslims) over the centuries because of doctrinal disputes.
Robert W. McGee
openalex   +3 more sources

Three Views on the Ethics of Tax Evasion

open access: closedJournal of Business Ethics, 2005
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
Robert W. McGee
openalex   +4 more sources

The Ethics of Tax Evasion [PDF]

open access: possibleBusiness and Society Review, 2011
ABSTRACTA wide and growing consensus views taxation as fundamentally coercive in nature. Regardless of the magnitude of the tax or the agents perpetrating it, this fundamental coercive element remains. Tax evasion must consequently be treated as an effort to convert this coercive behavior into voluntary transactions.
David Howden   +4 more
openaire   +1 more source

Impact of Tax Knowledge, Tax Fairness and Religious Ethics on Tax Evasion of Small and Medium Enterprises in Katsina South Senatorial Zone.

UMYU Journal of Accounting and Finance Research, 2023
The study examines the impact of tax knowledge, tax fairness and religious ethics on tax evasion of SMEs in Katsina State. The data of the study was collected from 200 SMEs in Katsina South Senatorial Zone using a structured questionnaire.
Lawal Muhammad   +2 more
semanticscholar   +1 more source

Home - About - Disclaimer - Privacy