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The Ethics of Tax Evasion: A Case Study of Brazil

The Ethics of Tax Evasion: A Case Study of Brazil

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Author(s): Robert W. McGee (Fayetteville State University, USA)
Copyright: 2015
Pages: 21
Source title: Human Rights and Ethics: Concepts, Methodologies, Tools, and Applications
Source Author(s)/Editor(s): Information Resources Management Association (USA)
DOI: 10.4018/978-1-4666-6433-3.ch045

Keywords: Ethics & Law / Ethics and Social Responsibility / Information Science Reference / Security & Forensics

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Abstract

This chapter summarizes the theoretical and empirical literature on the ethics of tax evasion and then proceeds to examine the opinions of 1,483 Brazilians on the issue using the data from the most recent World Values Survey. The study finds that although Brazilians are strongly opposed to tax evasion in general their opposition is less than absolute in many cases. An examination of some demographic variables highlights some of these cases.

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