Part 1 - AL-Tax

International Taxation Handbookthe scores for the human rights abuse statements (S16–S18) are higher thanthe scores for other statements except those that relate to unfairness or governmentcorruption.H5: Tax evasion will be least acceptable where the motive for evasion is aselfish motive. This hypothesis will be accepted if the scores for statementsin this category receive the lowest scores. Statements in this categoryinclude S2, S5, S7–S12, and S15.H6: Females are more firmly opposed to tax evasion than are males. Thishypothesis will be accepted if the female scores are significantly lower thanthe male scores for at least 12 of the 18 statements.12.4 FindingsH1: Accepted.As can be seen from Table 12.1, all 18 scores are more than 1 and less than 5,which indicates the average respondent believes tax evasion to be ethical sometimes.Figure 12.1 shows the relative strength or weakness of each of the 18 statements.Table 12.2 ranks the statements from strongest to weakest. The strongest statementin favor of tax evasion was the statement that tax rates are too high (S1), whichwas one of the three fairness statements. The other fairness statements ranked 3 (S3)and 6 (S14). Figure 12.2 shows the range of scores.Wilcoxon tests were conducted to determine if the differences in the scoreswere significant. The Wilcoxon test was chosen because it is a nonparametric testand does not assume a normal distribution. The results are given in Table 12.3.At a 5% significance level the hypothesis is accepted for statements S11 (corruptgovernment), S17, and S18 (human rights abuses). In all other cases it is rejected.At a 10% significance level the hypothesis could be rejected for statement S4.H2: The three fairness statements (S1, S3, and 14) ranked 1, 3 and 6, placingthem in the top third. The Wilcoxon test determined these scores to be significantlydifferent from the scores for the other statements.H3: This hypothesis will be accepted if the score for the corruption statement(S11) is higher than the score for all other statements except the statements referringto unfairness. Table 12.4 shows the results.We cannot reject for S1 (unfair), S3 (unfair), S14 (unfair), S17, and S18 (humanrights).H4: This hypothesis will be accepted if the scores for the human rights abusestatements (S16–S18) are higher than the scores for other statements except those298