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The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty

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Accounting and Financial Systems Reform in Eastern Europe and Asia

Abstract

This chapter examines the issue of the ethics of tax evasion. It begins with a review of the literature and proceeds to discuss the three main views on the issue that have emerged over the last 500 years. The chapter then reports on the results of a survey taken of Romanian business students and faculty.

The author would like to thank Anca R. Laiu for translating the survey into Romanian and collating the data and Prof. Mihaela Dinu for distributing the survey. An earlier version of this chapter appeared as an Andreas School of Business Working Paper, September 2005.

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(2006). The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty. In: Accounting and Financial Systems Reform in Eastern Europe and Asia. Springer, Boston, MA. https://doi.org/10.1007/0-387-25710-1_11

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