Robert W. McGEE
Ph.D. (Accounting, Taxation, Finance, Economics, Law, Philosophy, Political Science, Political Philosophy, Ethics, Economic History);
D.Sc. in Economics, D.Univ. in Public Finance, JD in Law, Professor (Fayetteville State University), USA
ORCID iD: orcid.org/0000-0001-6355-288X
bob414@hotmail.com
Yanira PETRIDES
Ph.D. (Accounting), Professor (Instituto Tecnologico Autonomo de Mexico), Mexico
ORCID iD: orcid.org/0000-0003-0786-8921
yanira.petrides@itam.mx
Jiahua ZHOU
Ph.D. (Accounting and Information Systems), Assistant Professor (Fayetteville State University), USA
ORCID iD: orcid.org/0000-0003-4596-8413
jzhou@uncfsu.edu
UDC 159.9:336.228
DOI 10.31733/2786-491X-2022-2-70-84
Keywords: BRIC, tax evasion, tax morale, ethics, demographic variables.
Abstract. This study used World Values Survey data to learn the attitude toward tax evasion of sample populations in the four BRIC countries – Brazil, russia, India and China. The study found that more than 75 percent of the Chinese and Indian samples believed that tax evasion was never justifiable, compared to only 34 percent of the Russian sample. Overall, the Chinese were most opposed to tax evasion, followed by the Indians, the Brazilians and the russians. Gender was not a significant demographic variable. Older groups tended to be more averse to tax evasion than younger groups. Education was not a significant demographic variable in 75 percent of the cases, and when it was a significant demographic variable, no clear trend could be identified. Religion was not a significant variable for the Brazilian and Chinese samples.
The Indian sample found that Muslims were sometimes significantly less opposed to tax evasion than were other religions. In russia, those with no religion were significantly less opposed to tax evasion than were the Orthodox Christians. A trend analysis found that Brazilians, russians and Indians had become significantly less opposed to tax evasion over time. Although the Chinese views in 1991 and 2018 were about the same, in the interim period, they had become
less averse to tax evasion.
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