A COMPARATIVE STUDY OF TAX EVASION ETHICS IN THAILAND AND VIETNAM

Abstract

Many studies have been done on the public finance aspects of tax evasion. Most of those studies have involved United States data, since so much data is publicly available. Fewer studies have examined ethical aspects of tax evasion, perhaps because of the belief that tax evasion is seldom, if ever justified. This study reviews some of the ethical literature and analyzes the World Values survey data that was collected on tax evasion opinions in Thailand and Vietnam. Some demographic variables were also examined, including gender, age, extent of confidence in government and level of happiness.