What is it about?

This paper explores attitudes regarding tax evasion and the relationship between personal moral philosophy and such attitudes in a weak tax environment. Sometimes people evade taxes for personal interest. Often, however, people recognize that the tax system is unfair, and accordingly tax evasion becomes justifiable to them.

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Why is it important?

This paper explain the various reasons behind tax evasion that drive people towards that behavior, especially in weak tax environment.

Perspectives

This publication is important for policymakers as well as people who are trying to understand tax evasion behavior.

Professor Yusuf Sidani
American University of Beirut

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This page is a summary of: When idealists evade taxes: the influence of personal moral philosophy on attitudes to tax evasion - a Lebanese study, Business Ethics A European Review, March 2014, Wiley,
DOI: 10.1111/beer.12046.
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