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The Ethics Of Tax Evasion: A Survey Of Romanian Business Students And Faculty

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  • Robert W McGee

Abstract

This paper 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 paper then reports on the results of a survey taken of Romanian business students and faculty.

Suggested Citation

  • Robert W McGee, 2006. "The Ethics Of Tax Evasion: A Survey Of Romanian Business Students And Faculty," The IUP Journal of Public Finance, IUP Publications, vol. 0(2), pages 38-68, May.
    • Handle: RePEc:icf:icfjpf:v:04:y:2006:i:2:p:38-68
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    Cited by:

    1. Robertson Amoah & Samuel Yeboah Asuamah & Newman Amaning, 2014. "An Investigation into Tax Evasion in Ghana," International Journal of Empirical Finance, Research Academy of Social Sciences, vol. 2(3), pages 115-122.
    2. Robert W. McGee & Ken Devos & Serkan Benk, 2016. "Attitudes towards Tax Evasion in Turkey and Australia: A Comparative Study," Social Sciences, MDPI, vol. 5(1), pages 1-13, March.
    3. Florin Alexandru Roman & Monica Violeta Achim & Robert W. McGee, 2023. "Fraud related to EU funds. The case of Romania," Journal of Financial Studies, Institute of Financial Studies, vol. 8(14), pages 120-142, May.
    4. Ebele S. Nwokoye & Clement I. Igbanugo & Chukwunonso Ekesiobi & Stephen K. Dimnwobi, 2022. "Fiscal Incentives and Tax Compliance Behaviour in Industrial Clusters: A Survey of Clusters in South-East Nigeria," Working Papers of the African Governance and Development Institute. 22/008, African Governance and Development Institute..
    5. Sandra Sookram & Patrick Kent Watson, 2008. "Small-Business Participation in the Informal Sector of an Emerging Economy," Journal of Development Studies, Taylor & Francis Journals, vol. 44(10), pages 1531-1553.
    6. Mohammad Nurunnabi, 2018. "Tax evasion and religiosity in the Muslim world: the significance of Shariah regulation," Quality & Quantity: International Journal of Methodology, Springer, vol. 52(1), pages 371-394, January.
    7. Robert W. McGee, & Arsen M. Djatej, & Robert H. S. Sarikas,, 2012. "The Ethics Of Tax Evasion: A Survey Of Hispanic Opinion," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(1), pages 53-74.
    8. Beata Holkova & Eva Malichova & Lukas Falat & Lucia Pancikova, 2023. "Determinants of Tax Ethics in Society: Statistical and Logistic Regression Approach," Mathematics, MDPI, vol. 11(10), pages 1-21, May.
    9. Ross Adriana M. & McGee Robert W., 2011. "Attitudes toward Tax Evasion: A Demographic Study of Malaysia," Asian Journal of Law and Economics, De Gruyter, vol. 2(3), pages 1-51, October.

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