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  • 标题:The Ethics of Tax Evasion: A Survey of Administrative Sciences’Students in Yemen
  • 本地全文:下载
  • 作者:Robert McGee ; Khaled Aljaaidi ; Anwar Musaibah
  • 期刊名称:International Journal of Business and Management
  • 印刷版ISSN:1833-3850
  • 电子版ISSN:1833-8119
  • 出版年度:2012
  • 卷号:7
  • 期号:16
  • 页码:1
  • DOI:10.5539/ijbm.v7n16p1
  • 出版社:Canadian Center of Science and Education
  • 摘要:

    Most of the studies conducted on the issue of tax evasion focused on the economic and public finance
    perspectives rather than the philosophical and theoretical perspectives (McGee, 2005). This study examines the
    perceptions of undergraduate students in the College of Business at Hadhramout University for the academic
    year 2009/2010 on the ethics of tax evasion. A questionnaire was designed using a seven point Likert scale and
    distributed to students in order to learn their opinions. The arguments are then ranked from strongest to weakest.
    One hundred twenty-four (124) usable surveys were received. The results of the study show that tax evasion is
    ethical under some circumstances. The majority of the respondents were opposed to the view that tax evasion is
    always or almost always ethical. However, respondents held the point of view that, as Muslims, it is unethical to
    evade tax.

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