摘要:This article comments on the ethics of evading the income tax that has been relatively ignored in both the accounting and ethics literature. Tax evasion involves both moral and legal issues. There are basically three ways to view the ethics of tax evasion. Some authors take the position that it is never ethical to evade taxes even if you are a Jew and Hitler is the tax collector. Others hold the view that tax evasion is sometimes justified, either because the tax in question is unfair or because taxes are used to support the military. The third position takes the view that tax evasion is always justified, or at least that there are no strong arguments to justify the position that tax evasion is unethical. In this work we try to put some new questions, try to respond at some question about this perspective (approaches).
关键词:tax evasion; ethics; religion; just taxes; corrupt state; moral obligation