The Ethics of Tax Evasion: A Survey of Chinese Business Students in USA and China

Abstract

Tax evasion has existed historically. The present study lists rationalizations for tax evasion in a survey consisting of 18 questions. This survey has been used in the past including a survey of business students in China by McGee, Yoon and Li (2015). The present study surveys Chinese business students studying in the USA and compares the results to the study on Chinese students in China. The findings of the study indicate that in general both groups of students, those studying in China and those studying in USA, were opposed to tax evasion though for different reasons.