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Ethics and tax evasion: A survey of South African opinion

  • Florida International University

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review

2 Citations (Scopus)

Abstract

The vast majority of articles that have been written about tax evasion have been written from the perspective of public finance. They discuss technical aspects of tax evasion and the primary and secondary effects that tax evasion has on an economy. In many cases, there is also a discussion about how to prevent or minimize tax evasion. Very few articles discuss ethical aspects of tax evasion. Thus, there is a need for further research which the present study is intended to partially address.

Original languageEnglish
Title of host publicationThe Ethics of Tax Evasion
Subtitle of host publicationPerspectives in Theory and Practice
PublisherSpringer New York
Pages337-356
Number of pages20
Volume9781461412878
ISBN (Electronic)9781461412878
ISBN (Print)1461412862, 9781461412861
DOIs
Publication statusPublished - 1 Nov 2012

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

  1. SDG 17 - Partnerships for the Goals
    SDG 17 Partnerships for the Goals

ASJC Scopus subject areas

  • General Economics,Econometrics and Finance
  • General Business,Management and Accounting

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