Published on 01 Dec 10
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
The authors conducted a survey of 967 undergraduate and graduate accounting, business and economics, law and medical students and faculty in New Zealand drawn from the Auckland area to determine their views on cheating on taxes (Study 1). The survey instrument asked whether it was justifiable to cheat on taxes if you had a chance. The survey instrument used a 10-point Likert scale that ranged from never justifiable to always justifiable. Results were tabulated and comparisons were made based on student status (graduate or undergraduate), academic major, gender, religion and age to determine whether any of these demographic variables made a difference. All the interaction effects between the variables were studied and were found to be insignificant. The results were then compared to data from similar surveys of 2270 nonstudents conducted in Australia (Study 2) and New Zealand (Study 3) that used different methodologies, had different sample populations and different demographics to determine if the findings of Study 1 confirmed the data collected from those two other surveys that used a different methodology and had different demographics.
The results suggest that there is some support for tax evasion and that demographic variables do play a role.
Robert is a Professor of Accounting and Taxation, Florida International University.
Current at 1 December 2010
Ranjana is a Senior Lecturer,Taxation, Law School, Faculty of Business and Law, Auckland University of Technology.
Current at 01 March 2015