Abstract
Tax evasion is widespread in transition economies. There are two main reasons: the lack of infrastructure to collect taxes and the widespread belief on the part of taxpayers that there is little or no moral duty to pay taxes. This paper reports the results of a survey on the ethics of tax evasion in Ukraine. The survey instrument used a seven-point Likert scale and included 18 statements representing the three main views on the ethics of tax evasion that have emerged in the literature over the last 500 years. The paper ranks the various arguments that have traditionally justified tax evasion from strongest to weakest.
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