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The Ethics of Tax Evasion and Trade Protectionism from an Islamic Perspective
Abstract
This paper discusses the ethics of tax evasion and trade protectionism from an Islamic perspective.
... McGee et al. (2010: 18), en su revisión de la literatura, hacen referencia inicial a la tesis doctoral de Martín Crowe (1944), titulada La obligación moral de pagar impuestos justos, quien analiza 500 años de debate teológico y filosófico sobre el tema. 3 Entre las investigaciones referenciadas en el estudio de la universidad colombiana se analiza el fenómeno de la evasión de impuestos desde diversos ángulos, como la ética, la moral, lo religioso, lo sociológico, etc., 4 por lo que los trabajos investigativos usados en el estudio original de McGee et al. (2010), que fueron los de Cohn (1998), DeMoville (1998), Smatrakalev (1998), Vaguine (1998), McGee (1994a, 1998a, 1998b, 1998c, 1998d, 1998e, 1999ay 2005b, Nylén (1998) En esta réplica, para actualizar el marco teórico conceptual sobre el cumplimiento tributario y la perspectiva de la moral fiscal, se revisaron diversos autores disciplina; el estudio de replicación tiene el potencial de apoyar empíricamente los resultados del estudio original, porque aclara problemáticas planteadas en el estudio original o porque amplía su generalización. Disponible en: https://explorable.com/es/ ...
... McGee et al. (2010: 18), en su revisión de la literatura, hacen referencia inicial a la tesis doctoral de Martín Crowe (1944), titulada La obligación moral de pagar impuestos justos, quien analiza 500 años de debate teológico y filosófico sobre el tema. 3 Entre las investigaciones referenciadas en el estudio de la universidad colombiana se analiza el fenómeno de la evasión de impuestos desde diversos ángulos, como la ética, la moral, lo religioso, lo sociológico, etc., 4 por lo que los trabajos investigativos usados en el estudio original de McGee et al. (2010), que fueron los de Cohn (1998), DeMoville (1998), Smatrakalev (1998), Vaguine (1998), McGee (1994a, 1998a, 1998b, 1998c, 1998d, 1998e, 1999ay 2005b, Nylén (1998) En esta réplica, para actualizar el marco teórico conceptual sobre el cumplimiento tributario y la perspectiva de la moral fiscal, se revisaron diversos autores disciplina; el estudio de replicación tiene el potencial de apoyar empíricamente los resultados del estudio original, porque aclara problemáticas planteadas en el estudio original o porque amplía su generalización. Disponible en: https://explorable.com/es/ ...
... McGee et al. (2010: 18), en su revisión de la literatura, hacen referencia inicial a la tesis doctoral de Martín Crowe (1944), titulada La obligación moral de pagar impuestos justos, quien analiza 500 años de debate teológico y filosófico sobre el tema. 3 Entre las investigaciones referenciadas en el estudio de la universidad colombiana se analiza el fenómeno de la evasión de impuestos desde diversos ángulos, como la ética, la moral, lo religioso, lo sociológico, etc., 4 por lo que los trabajos investigativos usados en el estudio original de McGee et al. (2010), que fueron los de Cohn (1998), DeMoville (1998), Smatrakalev (1998), Vaguine (1998), McGee (1994a, 1998a, 1998b, 1998c, 1998d, 1998e, 1999ay 2005b, Nylén (1998) En esta réplica, para actualizar el marco teórico conceptual sobre el cumplimiento tributario y la perspectiva de la moral fiscal, se revisaron diversos autores disciplina; el estudio de replicación tiene el potencial de apoyar empíricamente los resultados del estudio original, porque aclara problemáticas planteadas en el estudio original o porque amplía su generalización. Disponible en: https://explorable.com/es/ ...
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... Some studies explored the impact of demographic variables such as age, education, gender, and income level on tax evasion (Antwi, Inusah, & Hamza, 2015;Jackson & Milliron, 1986). Scholars also addressed this topic from various religious perspectives, such as Christianity (Gronbacher, 1998;McGee, 1998McGee, , 2012a and Islam (Al-Ttaffi & Abdul-Jabbar, 2015;Elgaroshi & Musa, 2013;McGee, 1997). Some studies researched the role of religion on tax evasion from a global perspective (Dökmen, 2018), or compared it between different religious perspectives (Benk, McGee, & Yüzbaş i, 2015;McGee, 1999a;Strielkowski &Čábelková, 2015). ...
... Yet according to Jalili (2012), it is permissible under certain circumstances to evade taxes, particularly when the proceeds are not used to support the public interest, or are used to fund immoral acts, such as prostitution or gambling. Some Islamic literature (McGee, 1999a(McGee, , 1997Murtuza & Ghazanfar, 1998) also states that it is not unethical to evade income tax and certain other taxes (such as sales taxes, value-added tax, and tariffs), if those taxes result in an unjustifiable increase of prices. Overall, some scholars suggest that in specific cases the existence of attitudes that justify tax evasion on moral grounds sometimes emanates from religious starting points. ...
... A large number of studies have examined the issue of tax evasion from the perspectives of Christian, Muslim, Jewish, Baha'i, Mormon, and other religious traditions (McGee, 1998, 1999a, Al-Ttaffi & Abdul-Jabbar, 2015Benk et al., 2015;Dökmen, 2018;Elgaroshi & Musa, 2013;Gronbacher, 1998;McGee, 2012aMcGee, , 1997. Although these studies revealed that different religions have slightly different views on ethical behaviors and tax evasion attitudes, they did not provide strong evidence that individuals of specific religious affiliations are more or less involved in tax evasion, and therefore uncovered no link between specific religious affiliation and tax morale. ...
This paper explores tax evasion attitudes and their association with religiosity in a religiously diverse context characterized by a weak tax administration. The study investigates linkages between tax evasion attitudes and religiosity levels from a new angle by comparing Christians and Muslims and examining the motives behind tax evasion. The results show that religiosity is not a major explanatory variable affecting tax evasion attitudes. Some demographic variables, such as income and education, seem to have more impact on tax evasion. Income was found to be a very important predictor of tax evasion, as it is negatively associated with all types of tax evasion. Education is only negatively correlated with tax evasion attitudes emanating from perceptions of injustices in the tax system (JSTE) but not with tax evasion attitudes emanating from self-interest (SITE). Religious affiliation seems to temper the relationship between religiosity and SITE but not JSTE. The findings also show that religiosity moderates the relationship between income and JSTE, but has no moderating role on SITE. The results are explained in light of the different religious views on tax evasion.
... Readers who would like to read some discussions of zakat are referred to Achim (2022), Bose, McGee & All (2015), Murtuza & Ghazanfar (1998), and Neifar & Aissa, (2022). Other theoretical discussions on taxation under Islam include McGee (1997McGee ( , 1998McGee ( , 1999McGee ( , 2004McGee ( , and 2012b. ...
Purpose-The purpose of this paper is to present a thorough overview of the English language Islamic literature on the ethics of tax evasion. Design/methodology/approach-This paper summarizes the theoretical and empirical literature that has been published in the English language on the ethics of tax evasion from a Muslim perspective. Findings-An examination of the theoretical literature found a wide divergence of opinion regarding the Muslim view toward the ethics of tax evasion. At one end of the spectrum, the view was that tax evasion is always unethical. However, this position only holds in cases where the country is governed by Sharia law. At the other end of the spectrum is the view that evading some kinds of taxes does not present an ethical problem. An investigation of the empirical literature found that, although tax evasion is often regarded as unethical, there are many cases where those surveyed did not regard evasion as very serious at all. Views sometimes differed widely by country. An examination of views by gender found that men and women sometimes, but not always, held similar views on the ethics of tax evasion. Practical implications-In order to reduce the amount of tax evasion, it would be very helpful to know why individuals evade taxes so that the reasons for the evasion can be addressed. The present study identifies some of the main reasons why individuals in different countries believe that tax evasion can be justified. Originality/value-The present paper identifies the main reasons why Muslims justify tax evasion in many countries. It is perhaps the most comprehensive study of Muslim views on tax evasion in the English language. The methodology of the present study may be replicated for studies of other religions as well as for secular societies. Paper type-Literature review.
... Yusuf's view and Ahmad's view are basically the same. McGee (1997McGee ( , 1998d&e, 1999a cited these two works in some of his own works, which caused Jalili (2012) to write a book chapter disputing their position. According to Jalili, Muslims have an absolute duty to pay all taxes the government demands if the government is a purely Islamic state that follows Sharia law. ...
... Yusuf's view and Ahmad's view are basically the same. McGee (1997McGee ( , 1998d&e, 1999a cited these two works in some of his own works, which caused Jalili (2012) to write a book chapter disputing their position. According to Jalili, Muslims have an absolute duty to pay all taxes the government demands if the government is a purely Islamic state that follows Sharia law. ...
This paper summarizes the results of five studies that examined more than 20 demographic variables and their relationship to attitudes toward the acceptability of tax evasion.
... The Catholic and Muslim ethic literature (Ahmad, 1995as cited in Crowe, 1944McGee, 1997McGee, , 1999McGee, , 2006McGee, , 2012aMcGee, , 2012bMcGee, 2006;Yusuf, 1971) argued that while there are some ethical duties to support the authorities of the country where you live, that obligation is less than absolute. That is, in situations where the tax regulations are considered unfair, where the public authorities are corrupt or where the government tax agency is engaged in an unfair war, evading taxes will be morally acceptable. ...
We examine whether the strength of norms and tolerance for deviations play a role in explaining cross-country differences in tax evasion. We also investigate the effects of religiosity, legal enforcement, voice and accountability, and the stability of political systems on tax evasion across 48 countries over the period 1997-2018. Results show that the higher the voice and accountability and the lower the degree of cultural tightness-looseness, the rule of law, and political stability, the higher the degree of tax evasion across nations. The results are important for policymakers to assess the likelihood of tax evasion from a holistic perspective.
... Studies that have explored the influence of demographic variables such as age, gender and income on tax evasion (Jackson and Milliron, 1986;Devos, 2008;Ross and McGee, 2011) have been mainly conducted in western countries where the tax system is rather regulated. Moreover, studies that have tackled the topic from various religious standpoints by examining tax evasion ethics in Islam (McGee, 1997), Christianity (Gronbacher, 1998) and Judaism (McGee and Cohn, 2006) have mostly been conducted in communities which lack of religious diversity. While Khalil and Sidani (2020) investigated tax evasion attitudes in Lebanon, the primary focus of their study was the impact of the religiosity and spirituality of taxpayers on their tax behavior. ...
This paper explores the tax evasion attitudes of taxpayers in Lebanon, a multi-religious country suffering from prevalent tax evasion. The study surveys 359 Lebanese taxpayers to determine the demographic factors influencing their perception toward tax evasion.
... Thus, evading one's duty to pay Zakat is classified as an immoral act. As for tax, many Muslims described payment of tax as a voluntary activity (McGee, 1997). In this context, Peerzade (2005) explained that the Zakat system is the best option system in the Muslim countries so many Muslims believe that tax must be replaced by Zakat. ...
The problem of tax noncompliance is widely acknowledged as a massive phenomenon in many countries, especially in developing and least developing countries. Previous literatures indicate a number of factors that could possibly influence tax compliance behaviour. In regards to this, perception and attitude of taxpayers are among factors contributing toward compliance behaviour. Nevertheless, the attitude/view of Muslims towards tax has not been considered. Accordingly, the purpose of this paper is to discuss the theoretical link between the influence of Islamic religious perspective and tax compliance behaviour. Empirical evidence indicates that taxpayers are acting according to their belief and attitudes. This paper provided discussion of the Islamic perspectives about tax and relevancy of few theories in tax compliance behavioural studies. The paper concluded by urging future researchers to consider Muslim attitudes towards tax in their future tax compliance studies, particularly in any Muslim-majority community
... Thus, zakat is structured in a way that takes charge of the needs of all the eight categories of people and establishes a more stable and happy society [70].The zakat financial system is based on 'Shariah' (Islamic jurisprudents) rules, one of which is understanding zakat wealth or 'Nisab' (amount of zakat due on an individual's wealth) in imposing the amount of zakat, deducting of expenses and avoiding multiple assessment of the same person in a stipulated period [25]. Therefore, every Muslim with wealth that reaches 'Nisab', has a moral obligation to pay zakat to the authority and also to help the poor [31]. ...
Zakat and tax revenues are important sources of income for financing public activities in many Muslim nations, including Yemen. However, the lack of tax compliance is undermining government efforts to raise the required revenue from these two critical sources, especially in Yemen. In Yemen, paying zakat to the government is a compulsory obligation for both individuals and corporate entities, and the same applies to conventional tax. Therefore, individuals and business establishments are reluctant as they consider paying both zakat and tax as double taxation on their income. Others perceive the way and manner by which zakat is imposed, collected, administered, and distributed, as unfair, which also causes dissatisfaction among the taxpayers. They therefore decide not to pay their zakat to the instituted authority. In light of this, the objectives of this study are: (i) to examine the different perspectives of Muslim scholars on conventional tax and zakat; and (ii) to examine previous findings on the effect of zakat and tax payment compliance behaviour of individual and corporate entities. To achieve the study’s objectives, trust, attitude, and perceived service quality, are deemed as among the most influential determinants of zakat payment compliance behaviour among individuals and corporate entities. This study may have practical implications for the Yemeni government in terms of understanding the determinants of zakat and tax payment compliance behaviour of individuals and corporate entities. We recommend that future studies should empirically investigate the proposed concepts to determine the relationships between the determinants and tax compliance behaviour.
... Murtuza and Ghazanfar (1998) discuss the ethics of tax evasion from the Muslim perspective. McGee (1998bMcGee ( , 1999a comments on their article and also discusses the ethics of tax evasion under Islam citing Islamic business ethics literature (McGee, 1997). DeMoville (1998) discusses the Baha'i perspective and cites the relevant literature to buttress his arguments. ...
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. 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 300 business students, faculty and business practitioners in Estonia. The 18 arguments were ranked in terms of strength, from strongest to weakest. Comparisons were also made according to major, student status, gender and age to determine if the viewpoints for these demographics were significantly different.
This chapter reviews the literature on some of the subfields of economic and financial crime. Among the topics discussed are tax evasion, bribery, money laundering, and corruption in general. The determinants of financial crime are also identified. Several demographic variables are also examined to determine whether gender, age, education, income level, religion, geographic region, size of city, etc., are statistically significant. Nearly 150 studies are mentioned.KeywordsFinancial crimeCultureRomania Tax evasionBriberyFraud
This chapter discusses the conclusions and recommendations resulting from the study. A series of infographs is included to summaries the results of the study using a format that makes it easy for the reader to understand. JEL classification: H26, D73, G18
This chapter reviews the literature on some of the subfields of economic and financial crime. Among the topics discussed are tax evasion, bribery, money laundering and corruption in general. The determinants of financial crime are also identified. Several demographic variables are also examined to determine whether gender, age, education, income level, religion, geographic region, size of city, etc., are statistically significant. Nearly 150 studies are mentioned. JEL classification: H26, D73, G18
The aim of this study was to determine the financial crime community pulse in Romania. For this purpose a survey questionnaire was distributed to 1,856 respondents between May 27th - June 6th 2022.
The first objective of our study consists in finding the main patterns that characterize the Romanian community, related to the financial crime perception variables (the level of tax compliance, the level of tax morale reflected as the attitude of citizens towards accepting cheating taxes, the perception of corruption level in the Romanian public institutions, the level of skills possessed by citizens to detect the risk of money laundering and the attitude towards asking for information from the bank officers). We find that a majority of 64% from the interviewed citizens have a good and very good level of tax compliance meaning that they have declared that they paid their taxes long before the last deadline (for discount benefits or not only). Regarding their tax morale, we find that a majority of 74% from the Romanian respondents have an active attitude towards accepting cheating taxes (they usually or always receive their receipt and take it); about 13% of respondents have a proactive attitude (if they do not receive their receipt, they ask for it) while another 13% of our respondents have a passive attitude (if they receive or do not receive their receipt, it doesn't matter). When it comes to corruption, a majority of 66% from the Romanian citizens have declared that they perceived the level of Romanian corruption to be high and very high. Additionally, our results show that a majority of 70% from our citizens have low and very low skills to detect the risk of money laundering in a business; about 25% from the interviewed people have medium skills, while only a percentage of about 5% have high and very high skills to detect suspicious transactions. Regarding the attitude towards asking for information from the bank officers, a majority of about 68% from our citizens have a good attitude towards being asked for information from the bank officers while about 32% have a medium or bad attitude (refuse or hardly provide required information from the bank officers).
The second objective of the study is to investigate how the demographic aspects considered in the survey (age, gender, region of living, professional status, and education) are associated with the considered financial crime perception variables. In majority, the demographic variables are found as determinants for financial crime perception, while age is found to hold the highest intensity of impact among all the demographic variables. The results are important for policy makers in order to acknowledge the level in which Romanian citizens perceive the best practices in governance and are aware about the financial crime tendencies, in order to adopt the proper policies that would reduce the level of financial crime in Romania.
Tax evasion is an issue of great economic and legal importance. Its high level of representation leads to a reduction in available public revenues and government capacity to adequately provide public services. Also, the implementation of tax evasion violates tax laws and endangers the constitutionally guaranteed right of government to collect taxes. This paper will analyze the factors that affect the level of tax evasion: economic, legal, and institutional, demographic, and cultural and behavioral. The goal of this paper is to determine the intensity of their influence so that tax policymakers, professionals, and academics can identify the most important factors and define valid measures to combat tax evasion. Although economic factors were expected to have a key impact, the role of non-economic factors turned out to be more critical.
This paper summarizes the results of 21 studies on the ethics of tax evasion. These studies were published in the 1998 edition of a book, The Ethics of Tax Evasion. This book was only published in hard cover, and is now out of print. No electronic versions are available, unless they were uploaded to the internet independently. The paper also cites more than 100 additional studies that are on the same topics as the studies that were included in the book, and cites where summaries of more than 100 other tax evasion studies may be found.
p>Tujuan penelitian ini adalah membandingkan pengaturan pemungutan pajak penghasilan pada masa Khulafaurrasyidin dan di Indonesia saat ini, serta ingin mengetahui perspektif Hukum Islam terhadap konsep pemungutan pajak penghasilan di Indonesia saat ini. Sumber-sumber penerimaan negara, dapat diperoleh dari berbagai sumber, dimana salah satunya adalah pajak. Begitu pula dalam pemerintahan Islam. Penelitian ini merupakan “penelitian hukum normatif”. Temuan dalam penelitian ini ialah perbandingan pemungutan pajak penghasilan pada dua masa, yaitu pada masa Khulafaurrasyidin dan di Indonesia saat ini.
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In the era of economic globalization, the US and China are the two largest economies in the world and play leading roles in the allocation of global resources. However, under the guidance of the “America First” principle, its economic policies have involved the domestic manufacturing backflow and international trade protectionism, which has led to the rise of “unilateralism” and “local protectionism”. These have caused Chinese labor-intensive industries, which leverage the comparative advantages of Chinese economy, to have fallen into development dilemma. From economic comparative advantage perspective, this paper analyzes the importance of labor-intensive industries in Chinese economic transformations, weighs the “dilemmas” and “opportunities” of these industries under the influential trade protection policies, and considers adjusting their factor endowments like personnels and capitals. To matain vitality and promote industrial upgradings, the financial and talents-educational policies of the market and government should seek sustainable strategies to guide this type of industry. The financial support emphasizes on survivals, while talents education focuses on long-term international competence.
How far does democracy decrease corruption? And which specific aspects of democracy help generate such effects? Corruption is famously one of the strongest obstacles to social and economic development. Whereas there has been extensive research identifying the causes of corruption, there is little experimental research on the impact of political institutions on corruption using designs that control for significant confounders. This paper uses a series of laboratory experiments conducted in 2013 Egypt in which a government official decides whether to spend tax revenues paid by subjects on a self-serving good or a good that benefits everyone equally. We have two experimental manipulations: (a) whether the official is electorally accountable to subjects or not; (b) whether subjects could send messages of protests to the official (and one another). We find evidence that electoral accountability does decrease the probability of the official choosing the self-serving good by 17% whereas voice accountability generates such outcome only in the authoritarian treatment (a reduction of corruption by 29%). We also find suggestive evidence that, in the authoritarian treatment, the likelihood of funding the self-serving good decreases by 27% when taxes paid by citizens fall short of the official’s threshold. Our contribution to the literature is two-fold: (a) we are able to single out the effect of specific democratic mechanisms on government corruption; (b) we test outcomes of democratic mechanisms on a traditionally understudied subject pool.
Tax non-compliance phenomenon has become a key issue for developing countries such as Libya because it hinders taxpayers from contributing effectively to the economy. Previous literature refers to diverse socio-psychological factors that influence tax non-compliance behavior. Nevertheless, there is a lack of study on the influence of religious factors on tax non-compliance. Therefore, the current study empirically examines the impact of Islamic perspective and Islamic religiosity on tax non-compliance behavior among self-employed taxpayers in Libya. A quantitative method using a questionnaire is utilized to collect the data. Structural equation modeling was employed using PLS. This study provides empirical evidence that Islamic perspective and Islamic religiosity have a significant positive relationship with tax non-compliance among Libyan self-employed. Theoretically, the findings have extended the body of knowledge by providing empirical evidence on the effect of religious factors on tax non-compliance. Practically, the study provides fruitful insights for policymakers and government officials to consider these factors as crucial while formulating taxation policies to minimize the phenomenon of tax non-compliance among Libyan individual taxpayers and, hence, increase government revenue.
BIBLIOGRAPHY The following bibliography lists more than 100 tax evasion studies and includes links.
Key Words: tax evasion, ethics, empirical studies, country studies
JEL Codes: D63, H2, H26, H5, J1, K14, K34, M4, O5, O51, O52, O53, O54, O55, O56, O57, Y5
This chapter examines the issue of the ethics of tax evasion. It begins with a review of the literature and proceeds to discuss the three main views on the issue that have emerged over the last 500 years. The chapter then reports on the results of a survey taken of Romanian business students and faculty.
The Panama Papers refers to a massive leak of information encompassing more than 11 million documents involving more than 200,000 offshore entities. The leak originated in Panama. Some of the documents involve transactions as far back as the 1970s. Numerous wealthy individuals, including top government officials from many countries, have been implicated. The release of information and documents has led to several resignations and numerous lawsuits. The end of litigation is not in sight, as lawyers and government agencies in several countries continue to read and digest the information. Although there is nothing illegal per se about having offshore entities, some such entities have been used to hide assets, evade income taxes, launder money and evade sanctions. The whistleblower who leaked the information to Süddeutsche Zeitung, a German newspaper, called himself John Doe to maintain anonymity. He leaked the information because of his strong distaste for income inequality and because of his view that there were many injustices being perpetrated by some of the entities and individuals who were availing themselves of the entities. This paper discusses some of the underlying ethical issues that lurk beneath the surface of most discussions about hiding assets and income offshore. The discussion will focus on the ethics of parking profits (or hiding assets) offshore, tax evasion, bribery, and whistle blowers. This paper also includes links to more than 80 studies on tax evasion and 11 studies on bribery.
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 the Netherlands taken from the World Values database. Not much work has been done on the Netherlands tax or public finance system. Thus, the present study expands on the very limited research done on the Netherlands 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 trend analysis is also done to determine whether Netherlands attitudes regarding tax evasion have changed in recent years. 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 wife beating, claiming government benefits to which you are not entitled and avoiding a fare on public transport and more serious than suicide, abortion, prostitution, euthanasia, divorce or homosexuality. The trend of opinion on the justifiability of tax evasion has been on a linear path since the first survey was conducted in 1981. Since then, tax evasion has been viewed as an increasingly serious offense over time. Although the present study focuses on the Netherlands, the methodology used in the present study could serve as a template for research on other countries or regions. A bibliography of further reading is also included, along with links to more than 80 other tax evasion studies.
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. Recent literature is reviewed and the issues discussed in the last 500 years of theological and philosophical debate are incorporated into an 18-statement survey, which was distributed to graduate and upper division undergraduate business and law students at Universidad Francisco Marroquin in Guatemala. This target population was selected because these students will become the future opinion leaders and political leaders of Guatemala. Three basic views on the ethics of tax evasion have emerged over the centuries. The survey instrument incorporates all three views, which gives respondents an opportunity to express their opinion regardless of which of the three positions they come closest to. Most statements begin with the phrase Tax evasion is ethical if..., which allows the respondents to either agree or disagree with the statement. Each statement is graded on a 7-point Likert scale. The responses to each statement were tallied and ranked to determine under which circumstances tax evasion might be considered most or least ethical. The results of the survey reveal that the majority of participants fall into the same category, which is that tax evasion may be ethical under certain circumstances. Comparisons are made between the responses given by business and law students and between male and female students.
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. Copyright Springer Science+Business Media, Inc. 2006
This paper compares the views of Bosnian and Romanian business students on the ethics of tax evasion. Wilcoxon tests found that their views were significantly different for 12 of the 18 fact situations examined.
This paper uses a socio-economic theoretical framework and data from the shadow economy (1999–2007) to examine tax evasion and religiosity in 38 Muslim-majority countries (i.e. countries in which more than 50% of the population is Muslim) across the globe. The study finds that Shariah regulation and high inflation (representing a lack of monetary freedom) are negatively correlated with tax evasion (i.e. they are correlated with less tax evasion). In line with the literature, the findings also suggest that high corporate tax (less fiscal freedom) and a lack of legal enforcement lead to tax evasion. Interestingly, no relationship was found between corruption or quality of public sector governance and tax evasion in the Muslim world. This is the first study to examine tax evasion practices in the Muslim world. The results of the study have implications for the development of an international tax framework, and for future research and policy in general.
This paper discusses the pitfalls of trade protectionism and argues the case for free trade. An extensive bibliography on trade is also included, which has links to more than 100 articles on various aspect of trade.
Explores the question of whether initiating an anti-dumping action constitutes unethical conduct. Suggests that it is generally accepted that stealing and destroying the property of others are wrong, and that hiring someone to do the stealing or destruction for you is also wrong. Concludes that initiating an anti-dumping action constitutes unethical conduct, since anti-dumping actions involve theft and the destruction of property, not to mention the violation of contract and property rights and the freedom of association.
This article reviews some recent anti-dumping and countervailing duty investigations that involved various segments of the computer industry. Part I provides an overview of the anti-dumping laws. Part II discusses administration of the anti-dumping laws. Part III reviews recent anti-dumping investigations involving segments of the computer industry. Part IV points out some of the harmful effects of the anti-dumping laws. Part V presents some philosophical issues. Part VI offers conclusions and recommendations. The authors conclude that the anti-dumping laws violate property and contract rights, are harmful to the computer industry in particular and to trade in general, and should be repealed, the sooner the better.
- Robert W Mcgee
- A Trade
- For
- Societies
ROBERT W. MCGEE, A TRADE POLICY FOR
FREE SOCIETIES: THE CASE AGAINST PROTECTIONISM (1994).
- Robert W Mcgee
- W Robert