A study of the perceptions of Minnesota and Texas workers on tax evasion.

摘要

Most examinations of tax evasion have focused on the frequency, causes, consequences, characteristics, and effects of government policies on tax evasion activities. However, scant research has been conducted about public perception regarding activities of tax evasion. This quantitative, non-experimental study was designed to examine ethical attitudes of Minnesota and Texas workers regarding tax evasion. Participants included a random sample of 402 self-employed and corporate employees from the states of Minnesota and Texas. Participants completed an online questionnaire consisting of 10 demographic questions and Likert-type scales. Dependent variables included 15 separate perceptions towards tax evasion. Mean scores were compared based on employment status (self-employed versus employed in a corporation), participant income, industry background, gender, and age. Comparisons were computed using multivariate analysis of variance (MANOVA) and Kruskal-Wallis H tests. The comparisons between the self-employed and corporate employees regarding perceptions of tax evasion on the combined dependent variables was not statistically significant, F (15, 386) = 1.102, p > .05; Pillai's Trace = .353; partial eta2 = .041. For comparisons based on income level regarding perceptions of tax evasion, in all results, the differences were not statistically significant (p > .050). The findings for Research Questions 3 and 5 confirmed those Minnesota, and Texas workers' perceptions of tax evasion do not differ based on industry background or age. However, Research Question 4 comparisons of the differences were statistically significantly different between males and females in 5 of the 15 dependent variables. Further research is needed to compare the perceptions of workers regarding tax evasion based on the type of employment and income level in other regions of the United States. A qualitative examination is also recommended to complement this current study.