THE ETHICS OF TAX EVASION: A SURVEY OF LAW AND ECONOMICS STUDENTS IN THE REPUBLIC OF MACEDONIA

被引：0

作者：

McGee, Robert ^{[1
]}

Shopovski, Jovan ^{[2
]}

机构：

[1] Fayetteville State Univ, Fayetteville, NC 28301 USA

[2] European Sci Inst, Kocani, Macedonia

来源：

INTERNATIONAL JOURNAL OF ECONOMIC SCIENCES | 2018年 / 7卷 / 02期

关键词：

Tax evasion; Taxes; Ethics; Perception; Tax morale;

D O I：

10.20472/ES.2018.7.2.003

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper examines the ethical perception of tax evasion in the Republic of Macedonia. A survey consisting of 18 statements was distributed to 120 students; 107 responses were received. The results show that, in general, Macedonian students are intolerant towards tax evasion, perceiving it as an unethical behavior. However, only 45.3 % of the students did not justify tax evasion in any of the 18 cases. Furthermore, male students were more tolerant towards tax evasion than their female colleagues. Law students were more supportive of tax evasion than their colleagues from the faculty of economics.

引用

页码：57 / 69

页数：13

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