Macau Periodical Index (澳門期刊論文索引)
Author: McGee, Robert W.;Noronha, Carlos
Title: The ethics of tax evasion: A comparative study of Guangzhou (Southern China) and Macau opinions
Joural Name: Euro Asia Journal of Management
Pub. Info: 36, Vol.18, No.2, pp. 133-152
Date: 01/12/2008
Link: N/A
Keyword: N/A
Abdtrack: The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views evolved on the topic. But the business ethics literature has paid scant attention to this issue, perhaps because of the belief that tax evasion is always unethical. This paper reports the results of a survey of students in Guangzhou, a city in Southern China, and Macau. The arguments that have been made over the centuries to justify tax evasion were ranked to determine which arguments are strongest and which are weakest. Male scores and female scores were not significantly different. However, Guangzhou and Macau scores were significantly different in five of 15 cases. Paragraph Headings: 1. Introduction 2. Review of the literature 3. The present study 4. Concluding comments Tables: 1. Reliability analysis 2. Student specialization 3. Student gender 4. Mean scores(G: Guangzhou, M: Macau) 5. Test for differences in mean scores between Guangzhou and Macau respondents (G: Guangzhou, M: Macau) 6. Test for differences in means scores between male and female respondents 7. Ranking of arguments for Guangzhou sample 8. Ranking of arguments for Macau sample 9. Ranking of arguments Guangzhou and Macau compared,
Location: 1/F Zone B, Macau Corner