Ethics Of Tax Evasion

1944 Words8 Pages
Ethics of Tax Evasion: An Annotated Bibliography Tax evasion is an illegal activity in which a person or business intentionally evades paying his or her true taxes, whether not paying at all or not enough. If people are caught evading taxes, they are subject to criminal charges and significant penalties. Tax evasion is a federal offense under the IRS tax code. There is also an ethical issue concerning tax evasion. There is a moral obligation to pay. I chose to focus my research on the ethics of tax evasion, while also looking at tax evasion across various demographics. Tax evasion can cause enormous budget issues for the government. Public services would decrease in supply. Some view taxes as a public duty, while others a moral obligation.…show more content…
Evading taxes makes the tax system regressive. In regards to moral costs, tax system equity depends on the degree of morality. The higher the degree of morality, the higher the moral costs of invasion, which in turn results in more taxes being paid. Even with very low moral costs, it still help progress the tax system. This is important to my research because it explores the topic of evading taxes based on income. Lee (2016) examines the differences that can come from simply having a high or low income. This is an important demographic to study because it can later be cross referenced among other statistics (age, gender, etc.) to see how much it holds true. I chose to explore the ethics of tax evasion and this article is a great source packed with information about the complexity of the tax system. Mcgee, R. (2014). Ethics of tax evasion: perspectives in theory and practice (2012 ed.). Place of publication not identified: Springer. doi:45.8392/938476433. Mcgee (2014) provides that there are varying demographics that effect the likelihood and morality costs of tax evasion. Age, gender, and education level are just a few characteristics that can increase or decrease one’s willingness to evade. Byrnes et al (1999) argued that women and Ethics of Tax Evasion…show more content…
I would like the further compare and contrasts the different fault ideas at a later time. Tanzi (2017) also discussed some of the history of tax evasion, which I found interesting. Alm, J. (2017). Corruption, Taxation, and Tax Evasion. EJournal of Tax Research, 15(2), 161-189. doi:57.4932/984930386 In Alm’s (2017) article, he suggests that people are committed based on three ways of thinking: thinking automatically, thinking socially, and thinking with mental models. He further analyzes how thinking about commitment influences tax compliance. In his study he defines commitment as a form of motivation. He later discusses three types of commitment: affective, continuance, and normative. His study shows results of how different thinking and commitment ideologies correlate to tax compliance. The statistical analysis showed a positive correlation between taxpayer commitment and tax payer
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