Do You Need a Receipt? Exploring Consumer Participation in Consumption Tax Evasion as an Ethical Dilemma
The paper focuses on the consumer side of consumption tax evasion (CTE), a subcategory of the shadow economy. The ethical dimensions of tax evasion have been effectively captured by the existent literature on tax morale, yet it fails to address the role consumers can play in CTE. Further, there is a...
| Authors: | ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2014
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| In: |
Journal of business ethics
Year: 2014, Volume: 124, Issue: 2, Pages: 271-282 |
| Further subjects: | B
Consumption tax evasion
B Consumer ethics B Personal moral philosophies B Moral Intensity B Ethical decision making |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |