Correlation between Bioethical Evaluation of Tax Evasion and the Intention to Evade Taxes: An Empirical Behavioral Study of Puerto Rico
DOI:
https://doi.org/10.60154/jaepp.2025.v26n2p1Keywords:
Tax Evasion, Bioethical Principles, Behavioral Models, Sustainability, CorruptionAbstract
This study explores the relationship between ethical judgment and the intention to evade taxes by integrating Rest's ethical decision-making model based on the theory of planned behavior and Beauchamp and Childress' bioethical principles. Using McGee’s tax evasion framework, participants' ethical evaluations of tax evasion were assessed alongside the impact of government sustainability efforts. Key findings indicate that bioethical principles were predominantly used to justify rather than condemn tax evasion, with non-maleficence and justice principles being central rationales. Government corruption strongly influenced participants' intention to evade taxes, despite their general reluctance to do so. Significant differences in ethical judgment were observed across demographic groups, though the intention to refrain from tax evasion showed little variation. While the non-random sample limits generalizability, the study offers valuable insights and a foundation for future research on ethical perspectives and tax compliance.
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