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When idealists evade taxes: the influence of personal moral philosophy on attitudes to tax evasion - a Lebanese study

机译：理想主义者逃税时：个人道德哲学对逃税态度的影响-一项黎巴嫩研究

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摘要

This paper explores attitudes regarding tax evasion and the relationship between personal moral philosophy and such attitudes in a weak tax environment. The results confirm the multidimensionality of tax evasion attitudes. Idealism was negatively related to self-interest tax evasion attitudes while relativism was positively related to such attitudes. Idealism was also positively related to tax evasion attitudes stemming from concerns about the justice of the tax system. Idealists in a weak tax environment seemingly go through a cognitive reframing process where they recognize that the tax system is unfair, and accordingly tax evasion is a way to serve a different moral absolute, that is of equity, rather than another different moral absolute, which is fulfilling obligations to governments. The results are also explained in light of the suggested low moral intensity of tax evasion among respondents. Policy implications are presented.
机译：本文探讨了在弱税收环境下对逃税的态度以及个人道德哲学与这种态度之间的关系。结果证实了逃税态度的多维性。理想主义与逃避自我利益的态度负相关，而相对主义则与这种态度正相关。理想主义还与出于对税收制度的公正性的担忧而产生的逃税态度正相关。处于弱势税收环境中的理想主义者似乎经历了认知重组过程，他们认识到税收制度是不公平的，因此逃税是一种服务于不同的道德绝对原则（即衡平法）而非另一种不同的道德绝对原则的方式。正在履行对政府的义务。还根据受访者建议的较低的逃税道德强度来解释该结果。提出了政策含义。

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  • 来源
    《Business Ethics》 |2014年第2期|183-196|共14页
  • 作者

    Yusuf M. Sidani; Abdul Jalil Ghanem; Mohammed Y. A. Rawwas;

  • 作者单位

    Suliman S. Olayan School of Business, American University of Beirut, Beirut, Lebanon;

    Suliman S. Olayan School of Business, American University of Beirut, Beirut, Lebanon;

    College of Business Administration, University of Northern Iowa, Cedar Falls, IA, USA;

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