Tax Evasion Opinion in Estonia

Robert McGee, Jaan Alver and Lehte Alver
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Jaan Alver: Tallinn University of Technology
Lehte Alver: Tallinn University of Technology

Chapter Chapter 17 in The Ethics of Tax Evasion, 2012, pp 285-299 from Springer

Abstract: Abstract Most studies of tax evasion take an economic or public finance perspective. Not much has been written from a philosophical or ethical viewpoint. That is probably because most economists are utilitarians and most lawyers are legalists. However, there is a small body of literature that addresses tax evasion issues from a philosophical or theological perspective. The present study is intended to add to that small body of literature while forming a bridge to the public finance literature as well.

Keywords: Undergraduate Student; Business Student; Accounting Professional; Accounting Student; Weak Argument (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-1-4614-1287-8_17

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DOI: 10.1007/978-1-4614-1287-8_17

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