Abstract:

This paper examines the ethics of tax evasion in Lebanon, a country characterized by a weak tax administration and a widespread tax evasion. The study surveys 359 Lebanese taxpayers in an attempt to determine the demographic factors influencing tax evasion attitudes. The study takes into consideration the motives behind tax evasion by differentiating between two types of tax evasion, Justice of Tax system tax evasion (JSTE) which emanates from perceptions of injustice in the tax system and Self-interest tax evasion (SITE) which is the result of the desire of the taxpayer to maximize personal benefit. The results show that religion and gender are not major explanatory variables affecting tax evasion. Employment type and education have an influence on JSTE. The age and income variables were found to have an impact on SITE.