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Handbook of Asian Finance by Greg N. Gregoriou, David LEE Kuo Chuen

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Chapter 15

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

Robert W. McGee and Yeomin Yoon,    Fayetteville State University, School of Business and Economics, 1200 Murchison Road, Fayetteville, NC 28301, USA    E-mail: bob414@hotmail.com

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 ...

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