CHINESE VIEWS ON THE ETHICS OF TAX EVASION

Robert McGee Fayetteville State University

ABSTRACT

This study examines Chinese views on the ethics of tax evasion. The study found that there was strong opposition to tax evasion, although the current opposition is less now than it was when the first surveys were conducted in the 1990s. The difference between male and female mean scores was not significant, which confirms the findings of some other studies, but differs from the results of another group of studies. Although older people tended to be more opposed to tax evasion than younger people, the difference was significant only at the 10 percent level. Regional differences in mean scores were highly significant. Comparisons of the Chinese mean score were made with selected countries on other continents. It was found that the people in the China sample were less opposed to tax evasion than were the people who participated in most of the surveys in the other selected countries.