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

Rosmaria Jaffar@ Harun, Mohd Jaffri Abu Bakar, Izah Mohd Tahir


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

Full Text:




  • There are currently no refbacks.

Share us to:   


  • How to do online submission to another Journal?
  • If you have already registered in Journal A, then how can you submit another article to Journal B? It takes two steps to make it happen:

1. Register yourself in Journal B as an Author

  • Find the journal you want to submit to in CATEGORIES, click on “VIEW JOURNAL”, “Online Submissions”, “GO TO LOGIN” and “Edit My Profile”. Check “Author” on the “Edit Profile” page, then “Save”.

2. Submission

  • Go to “User Home”, and click on “Author” under the name of Journal B. You may start a New Submission by clicking on “CLICK HERE”.

We only use three mailboxes as follows to deal with issues about paper acceptance, payment and submission of electronic versions of our journals to databases:;;

 Articles published in International Business and Management are licensed under Creative Commons Attribution 4.0 (CC-BY).


Address: 9375 Rue de Roissy Brossard, Québec, J4X 3A1, Canada 
Telephone: 1-514-558 6138 
Website: Http:// Http://

Copyright © 2010 Canadian Research & Development Centre of Sciences and Cultures