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Tax Evasion - Moral & Ethical Considerations

Essay by   •  July 26, 2016  •  Coursework  •  2,185 Words (9 Pages)  •  1,328 Views

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HARRAJ SINGH SOKHI

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TAX EVASION: MORAL & ETHICAL CONSIDERATIONS 

     

ABSTRACT

An academic research on citizen’s ethical attitudes. The aim is to identify significant factors for evaluation of ethical attitudes.

 

 

 

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Sl.

Topic

Page

1

Overview

2

2

Introduction

2

3

Research Objective

3

4

Hypothesis

3

5

Executive Summary

3

6

Methodology / Research Design

4

7

Factor Analysis

5

8

Linear Regression

8

9

Reliability Test

10

10

Discriminant Analysis

12

11

Conclusion

13

Index

 

   

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Acknowledgement

 

 

 

Our heartfelt thanks to Prof. D Israel for giving his inputs, advice, suggestions and time for this project in addition to providing the questionnaire.  

We also would like to thank all the participants who took out their valuable time to take the survey.  

 


1. Overview

 

Ethics, morals and adherence to ethical conduct is the underpinnings of any vibrant society. Our Research on Citizens Ethical Attitude seeks out ethical decisions in everyday mundane lives of individuals and attempts to find out the ethical views and the propensity of individuals with respect to the attitudes to Tax Evasion.

 

 

2. Introduction

 

 

Tax Evasion is the illegal process by which a company or individuals avoids paying taxes. It is a major issue confronting the government and impacts the overall economy of the nation due to loss of revenue. There are many ways of evading taxes, viz., smuggling, evasion of Sales Tax/ VAT, evasion of Income Tax, misrepresentation/ misreporting of income, etc.  

 

The consequent intended / unintended ramifications vis-à-vis increase in bribery, corruption and malfeasance due to weakening ethical and moral attitudes in society are worrisome due to the long term negative impact on the structural and democratic fabric of the country.  

 

Tax Evasion and attitudes towards Tax Evasion have been taken as a surrogate for Ethical attitude in this research for Hypothesis Testing purposes.

 

Lower Ethical standards in society disproportionately (and adversely) affect the weaker and marginalized sections of the society and serve to increase the inequities in the society - all dangerous portents for the long term prosperity and sustainability of the society.

 

Hence, this exploratory Research on the Ethical attitudes by obtaining views on Tax Evasion, as a surrogate of ethical decision making, seeks to provide a snap shot of the ethical standards of the respondents’ demographics, which in turn could be extrapolated on to the general population.

 

 Tax evasion is a global scourge. The "black" economy has, by some estimates, reached 10% of GDP in advanced countries and can top 70% in developing countries. (Economic Times)

 

 India does not have any official estimate about the quantum of black money stashed away by its nationals abroad, but unofficial estimate puts it somewhere between 407.81€ billion and 1.23€ trillion. (Economic Times) 


3. Research Objective

 

This research was conducted with the objective to know more about the following:

A) What are the major factors impacting Ethical considerations?

B) Does Ethical Attitudes impact moral actions?

C) Do ethical considerations vary across demographic parameters?

 

 

4. Hypothesis

 

In our proposed hypothesis we have considered attitudes towards Tax Evasion as a surrogate to evaluate Ethical Considerations among people and to test the hypotheses.  

 

1. Relationship between Ethical Attitude and Moral Actions.  

H0: There is no significant relationship between Ethical Attitude and Moral actions.

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