Christian attitudes toward ethics of tax evasion: a case study

Purpose - The purpose of this study is to examine Christian views on the ethics of tax evasion. Design/methodology/approach - To achieve this objective, data were gathered from the most recent World Values Survey, which included 60 countries. The sample size exceeded 30,000. Various demographic variables were also examined, such as gender, age, marital status, education level, income level, social class, position on the political spectrum and others. Findings - This study found that although there was widespread opposition to tax evasion, it could be justified sometimes. Not all Christian sects had the same view of tax evasion. Some sects were less severe in their opposition than others. This study ranked the various sects from least to most opposed. Originality/value - The present study expands the religions literature by showing that differing Christian sects have opinions on the ethics of tax evasion that differ significantly, and that it cannot be said categorically that the more conservative Christian sects are either more opposed or less opposed to tax evasion than are the liberal or moderate sects.