How seriously do taxpayers regard tax evasion? A survey of opinion in England

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dc.authoridBenk, Serkan/0000-0002-2804-2486
dc.authorwosidMcGee, Robert W/C-1366-2016
dc.authorwosidMcGee, Robert W/HGA-8659-2022
dc.authorwosidBenk, Serkan/AAG-8655-2019
dc.contributor.authorJames, Simon
dc.contributor.authorMcGee, Robert W.
dc.contributor.authorBenk, Serkan
dc.contributor.authorBudak, Tamer
dc.date.accessioned2024-08-04T20:46:04Z
dc.date.available2024-08-04T20:46:04Z
dc.date.issued2019
dc.departmentİnönü Üniversitesien_US
dc.description.abstractPurpose Numerous studies have been done on various aspects of tax evasion in recent years. Some studies focus on compliance, while others examine more esoteric topics, such as optimum tax evasion. A third group of studies discusses theoretical issues, such as when tax evasion can be justified on moral grounds. A few studies have addressed the relative seriousness of tax evasion compared to other infractions. The purpose of this paper is in the latter category. Design/methodology/approach Wave 6 of the World Values Surveys (2010-2014) asked hundreds of questions to participants in 57 countries. One of those questions asked whether it was justifiable to evade taxes if one had the opportunity to do so. Another question asked whether it was justifiable to pay cash to avoid paying taxes. It also asked questions about other ethical issues such as bribery, avoiding a fare on public transport, claiming government benefits and buying stolen goods. The present study included those questions in a survey that was distributed to 485 students and faculty members at the University of Exeter in England to determine the relative seriousness of each act. They were asked to select a number from 1 (never justifiable) to 10 (always justifiable) to show the extent of their agreement or disagreement with the commission of the six acts. The goal was to determine how serious tax evasion was compared to other acts that might be considered unethical. One-sample t-test and one-way analysis of variance (ANOVA) methods were used for the data analysis. Findings The results of the study show that the act considered least serious was paying cash for services to avoid tax followed in order of seriousness by avoiding a fare on public transport, cheating on taxes if you have a chance, buying stolen goods, claiming benefits without entitlement and, with least justification, accepting a bribe in the course of one's duty. Some interesting results emerged by examining the responses of different groups. Like other studies, the results indicate older groups tend to have a higher respect for the law than younger ones. This was true for the cheating on taxes possibility, but the 30-49 years age group were more opposed than the other two groups to paying cash for services to avoid taxes. In terms of gender, females were significantly more opposed than males to cheating on taxes if you have a chance. The respondents who are married were more opposed to the six acts, including of course, the two tax ones, than non-married persons. There was also evidence that the level of higher education makes a difference to individuals' opinions. Originality/value This is an important study in relation to England. It is the first study to do so. The relative seriousness of tax evasion is compared to other offenses. Mean scores are used to rank the various offenses in terms of relative seriousness. Various demographics are also examined to see whether some groups view tax evasion as more serious than other groups. Those demographics included gender, age, academic major, education level and marital status.en_US
dc.identifier.doi10.1108/JMLC-09-2018-0056
dc.identifier.endpage575en_US
dc.identifier.issn1758-7808
dc.identifier.issn1368-5201
dc.identifier.issue3en_US
dc.identifier.scopus2-s2.0-85069722046en_US
dc.identifier.scopusqualityQ2en_US
dc.identifier.startpage563en_US
dc.identifier.urihttps://doi.org/10.1108/JMLC-09-2018-0056
dc.identifier.urihttps://hdl.handle.net/11616/98882
dc.identifier.volume22en_US
dc.identifier.wosWOS:000476931400012en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherEmerald Group Publishing Ltden_US
dc.relation.ispartofJournal of Money Laundering Controlen_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectTax evasionen_US
dc.subjectTax moraleen_US
dc.subjectCrimeen_US
dc.titleHow seriously do taxpayers regard tax evasion? A survey of opinion in Englanden_US
dc.typeArticleen_US

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