Tax Ethics

Issues and Problems of the Tax Ethics

In the past decade, ethics and morality have been a prime issue that concern in society which not only happen in daily life but also in tax context. In terms of tax context, tax avoidance becomes the main concern for the countries to settle immediately due to tax is the main income for the country. Nowadays, the issues of tax evasions gradually changed to severe issues in the worldwide. For instance, tax practioners tends to escape from paying taxes by taking varieties kind of actions to minimize their tax burden and consequently many of them have succeed (James Alm, 2012). In general, tax avoidance includes unlawful as well as intended actions such as underreporting sales and earnings, and over report exemptions, deductions, or failed to submit relevant tax documents for audit purpose. There are a few factors that influenced and caused the unethical tax ethics of tax avoidance such as educational level, religion, age as well as gender.

Literature review

Education

Based on the analysis result conducted by varies past researcher indicated that education has interrelationship with the happening of unethical tax ethics problems and issues such as tax loopholes and tax evasion as the common unethical issues (Kasipillai, Aripin, & Amran, 2003). Indeed, each of the nations has prepared theirs unique education programme for educating its own citizens particularly deal with the tax ethics issues (H.G & R.J, 1990). For instance, the Ministry of Education of Malaysia has organized series of interesting programme to educate the students regarding the tax ethics issues and problems. In detailed, the education department of Malaysia make use the sophisticated of technology such as animation and short-video to educate the students in terms of the issues regarding tax avoidance, sales and revenues deductions, over-reporting and etc. This definitely cultivates the ethical thought for students and minimizing the unethical tax actions...