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The Ethics of Tax Evasion pp 135–147Cite as

Hindu Ethical Considerations in Relation to Tax Evasion

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Abstract

The subject of Hindu ethics, and literature pertaining to it, stretches through 3,000 years of history and represents a vast array of research and analysis by both Indian and Western scholars. Yet, discerning a clear set of ethical principles based on definitional and methodological clarity remains elusive. This is not surprising because the study of ethics, related closely to Hindu philosophy, traces its origins back to the Vedic age, which over the centuries has spawned a plethora of scholars to offer views in their own understanding of Hindu ethics. Ancient literature on religion, philosophy, and ethics are numerous: Vedic ethics appears to be the original source; followed by the ethics of the Upanishads; then the Bhagavad Gita; the Dharma Shastras; the six orthodox systems of Indian philosophy, followed by the ethics of Jainism and Buddhism. In recent times philosophers such as Radhakrishnan, Mahatma Gandhi, Pandit Nehru, and Sri Aurobindo have all contributed to the vast body of knowledge on Hindu ethics.

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Notes

  1. 1.

    Kiabel, B.D., and N. G. Nwokah, 2009 “Curbing Tax Evasion and Avoidance in Personal Income Tax Administration: A Study of the South-South States of Nigeria.” European Journal of Economics, Finance and Administrative Sciences.

  2. 2.

    Olayinka Marte Uadiale, Temitope Olamide Fagbemi, and Jumoke Omowumi Ogunleye (2010), An Empirical Study of the Relationship between Culture and Personal Income Tax Evasion in Nigeria. European Journal of Economics, Finance and Administrative Sciences, ISSN 1450-2887 Issue 20 (2010).

  3. 3.

    K. Praveen Parboteeah, Martin Hoegl, John B. Cullen (2008), Ethics and Religion: An Empirical Test of a Multidimensional Model, Journal of Business Ethics, Springer, DOI 10.1007/s10551-007-9439-8.

  4. 4.

    Anurag Sanyal (1995), The Hindu Undivided Family; Effects on the Indian Tax System, The Park Place Economist, Vol. 3 (1), Article 17, p. 73.

  5. 5.

    (a) Block, W. (1989). The Justification of Taxation in the Public Finance Literature: A Critique. Journal of Public Finance; (b) Cohn, G. (1998). The Jewish View on Paying Taxes. Journal of Accounting, Ethics & Public Policy, 1(2), 109–120, reprinted in R. W. McGee (Ed.), The Ethics of Tax Evasion (pp. 180–189). Dumont, NJ: The Dumont Institute for Public Policy Research, 1998.

  6. 6.

    (a) Crowe, M. T. (1944). The Moral Obligation of Paying Just Taxes. The Catholic University of America Studies in Sacred Theology No. 84. (b) Schansberg, D. E. (1998). The Ethics of Tax Evasion within Biblical Christianity: Are There Limits to “Rendering Unto Caesar”? Journal of Accounting, Ethics & Public Policy, 1(1), 77–90, reprinted in R. W. McGee (Ed.), The Ethics of Tax Evasion (pp. 144–157). Dumont, NJ: The Dumont Institute for Public Policy Research, 1998.

  7. 7.

    Upanishad:http://sanatan.intnet.mu/upanishads/pdf/upanishads_nikhilananda.pdf.

  8. 8.

    Rig Veda, Book – 1, HYMNN XX, Rbhus 7 & 8: http://keithbriggs.info/documents/rv.pdf.

  9. 9.

    Spengler, Joseph J (1971) Indian Economic Thoughts, Durham, NC: Duke University Press

  10. 10.

    Kunwar Deo Prasad (1987),Taxation in Ancient India: From the Earliest Times to up to Guptas, New Delhi, Mithil Publications, P.34.

  11. 11.

    Atharvaveda XI. 4.19; X. I. 20; VI. 117.1. www.vedah.com/org/literature/PDFs/Atharva Veda.PDF.

  12. 12.

    Mahabaratha Book 11 Volume 7 cited in James L. Fitzgerald (2003), The Mahabaratha, Volume 7, Book No 11, Chicago, University Press.

  13. 13.

    Kunwar Deo Prasad (1987),Taxation in Ancient India: From the Earliest Times to up to Guptas, New Delhi, Mithil Publications, p. 76.

  14. 14.

    Kathak Samhita. Chapter XXIX.7.9, and Taittiriya Upanishad. Chapter I. 5.3.

  15. 15.

    Aitareya Brahmana, Chapter VII. 29 & VII. 34. cited in Keith. A.B. (1998), Aithra Brahmana, Rig Veda Brahamanas (English translation); Banaras, India. Motilal Publishers.

  16. 16.

    Prasad. B, Systems of Taxation During the Vedic Age.

  17. 17.

    Chanakya, Arthashastra, cited in Shamasastry, R. (1956) Kautilya’s Arthashastra, 8th ed., Mysore India: Mysore Printing and Publishing House.

  18. 18.

    Indian Income Tax Act, 1956.

  19. 19.

    Cutt. J. (1969), Taxation and Economic Development in India. New York:Frederick Praeger, Inc. p.87

  20. 20.

    Anurag Sanyal (1995), The Hindu Undivided Family: Effects on the Indian Tax System, The Park Place Economist, Vol. 3 (1), Article 17, p. 74.

  21. 21.

    In CWT. Smt. Champa Kumari Singh (1972) 83 ITR 720, the Supreme Court held that the HUF includes Jain Undivided Family.

  22. 22.

    Chawla, O.P (1972) Personal Taxation in India. 1947–1970. Bombay: Somaiya Publications. P.103.

  23. 23.

    Chanakya, Arthashastra, Shamasastry, R. (1956) Kautilya’s Arthashastra, 8th ed., Mysore India: Mysore Printing and Publishing House

  24. 24.

    Adam Smith (1776), An Inquiry into the Nature and Causes of the Wealth of Nations, London, W.Strahan & T Cadell.

  25. 25.

    Goyal, P.C, (1956), Effect of Hindu succession act, 1956, on direct taxation of Mitakshara Hindus, 2d ed, Allahabad, Central Law Agency.

  26. 26.

    Cited in the case file of A.G. v. A.R. Arunachalam Chettiar, 34 ITR 421 (PC).

  27. 27.

    Indian Income Tax Act – 1961 Section 171.

  28. 28.

    Indian Income Tax Act, 1961 Section 2(31).

  29. 29.

    Indian Wealth Tax Act, 1957.

  30. 30.

    CIT v. M.M.Khanna 49 ITR 232 (Bombay) cited in http://www.indiankanoon.org/doc/1147903.

  31. 31.

    Indian Income Tax Act, 1961.

  32. 32.

    Gulati, L S., and Gulati, K. S. The undivided Hindu Family: A Study of Its Tax Privileges. Bombay: Asia Publishing House, 1962.

  33. 33.

    Lakhotia. R.N. 51 Tips for Saving Income Tax New Delhi, Vision Books.

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  1. Abu Dhabi University, Abu Dhabi, UAE

    Sanjoy Bose

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  1. Florida International University, NE., 151st Street 3000, North Miami, 33181, Florida, USA

    Robert W. McGee

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Bose, S. (2012). Hindu Ethical Considerations in Relation to Tax Evasion. In: McGee, R. (eds) The Ethics of Tax Evasion. Springer, New York, NY. https://doi.org/10.1007/978-1-4614-1287-8_8

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