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JOURNAL OF APPLIED BUSINESS AND ECONOMICS
The Ethics of Tax Evasion: A Comparative Study of Turkey and Kyrgyzystan
Author(s): Şennur Sezgin, Seyfi Yıldız, Yaşar Ayyildiz
Citation: Şennur Sezgin, Seyfi Yıldız, Yaşar Ayyildiz, (2011) "The Ethics of Tax Evasion: A Comparative Study of Turkey and Kyrgyzystan," Journal of Applied Business and Economics, Vol. 12, Iss. 3, pp. 75 - 90
Article Type: Research paper
Publisher: North American Business Press
Abstract:
This paper examines the ethics of tax evasion. It begins with a review of the related literature
and proceeds to discuss the three main views on the issue. The paper then reports on the results
of a series of surveys taken of various students in Turkey and Kyrgyzstan universities who were
asked their opinions on the ethics of tax evasion. The survey consisted of 18 statements.
Furthermore, male scores were compared to female scores to determine if the responses differed
by gender. The study concludes that Turkish students are more opposed to tax evasion than are
Kirgiz students. Although Turkish women student more high ethic values than men students, on
the other hand Kyrgyz male students have higher moral values than women students.
Furthermore, cultural, legal, gender and other differences may leads to different perceptions on
tax evasion.
