Attitudes Toward Tax Evasion in Korea: A Study in Public Finance

Document Type

Article

Publication Date

6-4-2014

Abstract

This study summarizes the theoretical and empirical literature on the ethics of tax evasion and then proceeds to examine the opinions of 1199 South Koreans on the issue. The study found that, although South Koreans are strongly opposed to tax evasion in general, their opposition is less than absolute in many cases. An examination of some demographic variables highlighted some of the differences. Men and women were equally opposed to tax evasion. Older people were more strongly opposed to tax evasion than younger people. The two groups most opposed to tax evasion were the self-employed and the housewives, and the least opposed group was the unemployed. Widows were most opposed to tax evasion, followed by married and single individuals. Divorced individuals were least opposed. The upper class was significantly less opposed to tax evasion than the other classes. Those with the strongest opposition to tax evasion are not very happy, while least opposed were not at all happy. The two unhappy groups were at the far ends of the spectrum, while the two happy groups were in the middle, making for a curvilinear relationship. Religion and confidence in government were not significant variables. Attitude toward tax evasion has changed since the first survey was conducted in 1982, but the change is not linear.

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