Part 1 - AL-Tax

Chapter 12Table 12.7Views by gender: The ethics of tax evasionMales more Females more Nostrongly against strongly against differenceArgentina business and law students(McGee and Rossi, 2006)China business and economics students(McGee and Yuhua, 2006)China business, law, and philosophystudents (McGee and Guo, 2006)Hong Kong accounting, business, andeconomics students (McGee andHo, 2006)Guatemala business and law students(McGee and Lingle, 2005)International business professors(McGee, 2005c)Poland business students (McGee andBernal, 2006)Romania business students(McGee, 2005b)Ukraine law students (present study)XXXXXXXXXunethical. The present study does not begin with that premise, but rather attemptsto determine whether, and under what circumstances, tax evasion can be consideredethical behavior. Thus, one cannot conclude in the present study that malesand females are equally ethical. One can only conclude that their views on theethics of tax evasion are not statistically different, for the most part.12.5 ConclusionThe present study has several findings. One of the main findings is that law studentrespondents in Ukraine consider tax evasion to be ethical in some cases. Thisfinding confirms the findings of several other studies.Another finding is that some arguments supporting the ethics of tax evasion arestronger than others. The strongest arguments supporting the view that tax evasioncan be ethical involve questions of fairness. Evading taxes might be considered305