Ethics on Tax Evasion:Do Accounting and Business Students’ Opinions Differ?

Abstract

Ethics on tax evasion has been discussed quite extensively from the theological and philosophical perspective and its impact on the economy. However, very few discuss on the ethical aspects because everyone believes and agrees that tax evasion is unethical. The present study investigates the opinions of accounting and business students related to tax evasion by using a survey instruments consisting of 16 statements. The survey was constructed using a four-point scale and distributed to accounting and business students at Universiti Sultan Zainal Abidin, Terengganu, Malaysia. 51 accounting students and 33 business students participated in the survey. The statements will be ranked to determine which statements are strongest and which are weakest. Scores will be compared between the two samples to determine whether there were any significant differences in opinions regarding tax evasion between accounting students (BAC) and business students (BBA) and also between gender (male and female).Key words: Ethics; Tax evasion; Business and accounting students