The Ethics of Tax Evasion: Relevant Demographic Variables within the scope of Higher Education Students and Professors
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.5/28352 |
Resumo: | The purpose of our study is to determine the depth of various arguments that have emerged to justify tax evasion as an ethical procedure considering several demographic variables. Data collection was done using a questionnaire addressed to professors and students of higher management and non-management courses. This instrument was based on the 18 statements reflecting the three views of tax evasion ethics used by McGee and Benk [1]. Using a 5-point Likert scale, it is intended to evaluate whether the arguments contained in the statements have an effect on the perception of tax evasion as an ethical procedure and whether the previous effect varies according to age, sex, bachelor degree and income level. A universe of 406,980 individuals was determined using official information (sample: 384 individuals). Principal Component Analysis was used, as well as the Kaiser-Meyer Olkin Statistics in order to measure the adequacy of the input matrix. After the extraction of the components three variables were identified: “Always Ethical”, “Waste, Corruption and Injustice” and “Discrimination and Oppressive Regimes” (Cronbach's Alpha results: 0.887, 0.85 and 0.862). “Discrimination and Oppressive Regimes” is the one that has values closest to “totally agree” that tax evasion is ethical. In general, older men with higher incomes tend to disagree about the ethics of tax evasion. The originality of the study is reflected in the controversial relationship between Ethics and Evasion and the source of the data collected. Interacting with professors and students allows the business and academic components to be combined. |
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The Ethics of Tax Evasion: Relevant Demographic Variables within the scope of Higher Education Students and ProfessorsTax evasion, ethics, tax, management.The purpose of our study is to determine the depth of various arguments that have emerged to justify tax evasion as an ethical procedure considering several demographic variables. Data collection was done using a questionnaire addressed to professors and students of higher management and non-management courses. This instrument was based on the 18 statements reflecting the three views of tax evasion ethics used by McGee and Benk [1]. Using a 5-point Likert scale, it is intended to evaluate whether the arguments contained in the statements have an effect on the perception of tax evasion as an ethical procedure and whether the previous effect varies according to age, sex, bachelor degree and income level. A universe of 406,980 individuals was determined using official information (sample: 384 individuals). Principal Component Analysis was used, as well as the Kaiser-Meyer Olkin Statistics in order to measure the adequacy of the input matrix. After the extraction of the components three variables were identified: “Always Ethical”, “Waste, Corruption and Injustice” and “Discrimination and Oppressive Regimes” (Cronbach's Alpha results: 0.887, 0.85 and 0.862). “Discrimination and Oppressive Regimes” is the one that has values closest to “totally agree” that tax evasion is ethical. In general, older men with higher incomes tend to disagree about the ethics of tax evasion. The originality of the study is reflected in the controversial relationship between Ethics and Evasion and the source of the data collected. Interacting with professors and students allows the business and academic components to be combined.Repositório da Universidade de LisboaRibeiro, CésarSantos Pinho, Carlos2023-08-31T13:29:28Z2020-10-182020-10-18T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.5/28352engRibeiro, C., & Santos Pinho, C. (2020). The Ethics of Tax Evasion: Relevant Demographic Variables within the scope of Higher Education Students and Professors. Archives of Business Research, 8(10), 24–37. https://doi.org/10.14738/abr.810.912810.14738/abr.810.9128info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-09-03T01:32:04Zoai:www.repository.utl.pt:10400.5/28352Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T20:28:09.918774Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The Ethics of Tax Evasion: Relevant Demographic Variables within the scope of Higher Education Students and Professors |
title |
The Ethics of Tax Evasion: Relevant Demographic Variables within the scope of Higher Education Students and Professors |
spellingShingle |
The Ethics of Tax Evasion: Relevant Demographic Variables within the scope of Higher Education Students and Professors Ribeiro, César Tax evasion, ethics, tax, management. |
title_short |
The Ethics of Tax Evasion: Relevant Demographic Variables within the scope of Higher Education Students and Professors |
title_full |
The Ethics of Tax Evasion: Relevant Demographic Variables within the scope of Higher Education Students and Professors |
title_fullStr |
The Ethics of Tax Evasion: Relevant Demographic Variables within the scope of Higher Education Students and Professors |
title_full_unstemmed |
The Ethics of Tax Evasion: Relevant Demographic Variables within the scope of Higher Education Students and Professors |
title_sort |
The Ethics of Tax Evasion: Relevant Demographic Variables within the scope of Higher Education Students and Professors |
author |
Ribeiro, César |
author_facet |
Ribeiro, César Santos Pinho, Carlos |
author_role |
author |
author2 |
Santos Pinho, Carlos |
author2_role |
author |
dc.contributor.none.fl_str_mv |
Repositório da Universidade de Lisboa |
dc.contributor.author.fl_str_mv |
Ribeiro, César Santos Pinho, Carlos |
dc.subject.por.fl_str_mv |
Tax evasion, ethics, tax, management. |
topic |
Tax evasion, ethics, tax, management. |
description |
The purpose of our study is to determine the depth of various arguments that have emerged to justify tax evasion as an ethical procedure considering several demographic variables. Data collection was done using a questionnaire addressed to professors and students of higher management and non-management courses. This instrument was based on the 18 statements reflecting the three views of tax evasion ethics used by McGee and Benk [1]. Using a 5-point Likert scale, it is intended to evaluate whether the arguments contained in the statements have an effect on the perception of tax evasion as an ethical procedure and whether the previous effect varies according to age, sex, bachelor degree and income level. A universe of 406,980 individuals was determined using official information (sample: 384 individuals). Principal Component Analysis was used, as well as the Kaiser-Meyer Olkin Statistics in order to measure the adequacy of the input matrix. After the extraction of the components three variables were identified: “Always Ethical”, “Waste, Corruption and Injustice” and “Discrimination and Oppressive Regimes” (Cronbach's Alpha results: 0.887, 0.85 and 0.862). “Discrimination and Oppressive Regimes” is the one that has values closest to “totally agree” that tax evasion is ethical. In general, older men with higher incomes tend to disagree about the ethics of tax evasion. The originality of the study is reflected in the controversial relationship between Ethics and Evasion and the source of the data collected. Interacting with professors and students allows the business and academic components to be combined. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-10-18 2020-10-18T00:00:00Z 2023-08-31T13:29:28Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10400.5/28352 |
url |
http://hdl.handle.net/10400.5/28352 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
Ribeiro, C., & Santos Pinho, C. (2020). The Ethics of Tax Evasion: Relevant Demographic Variables within the scope of Higher Education Students and Professors. Archives of Business Research, 8(10), 24–37. https://doi.org/10.14738/abr.810.9128 10.14738/abr.810.9128 |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
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reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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