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| Tekijä: | McGee, R. W. Ho, S. S. M. Li, A.Y.S. |
| Otsikko: | A comparative study on perceived ethics of tax evasion: Hong Kong vs the United States |
| Lehti: | Journal of Business Ethics
2008 : JAN II, VOL. 77:2, p. 147-158 |
| Asiasana: | comparative research Hong Kong USA ethics tax evasion |
| Kieli: | eng |
| Tiivistelmä: | First, the study states three traditional views to tax evasion: always ethical, sometimes ethical, and never or almost never ethical. A survey consisting of 15 statements was conducted to HK and U.S. business students. In the analysis part, the main objective was to find out which of three viewpoints stated previously are most common among the sample population. The results suggest that students accept tax evasion in some cases, for example if government is corrupt. Finally, the study explores cultural differences and suggests policy implications. |
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