Participant Number: ____

Perception on the Ethics of Tax Evasion Among Baby Boomers,

Generation X and Millennials at the University of Sto. Tomas

The Ethics of Tax Evasion

THE SURVEY TOOL
There are 18 statements that follow. Encircle the number below each statement that best
describes your most honest sentiment or opinion on the given statement. The seven points
in the answer scale in this survey are to be interpreted as (1) Strongly agree, (2) Agree, (3)
Somewhat Agree, (4) Neutral, (5) Somewhat disagree, (6) Disagree, (7) Strongly disagree.

1. Tax evasion is ethical if tax rates are too high.

1 2 3 4 5 6 7
Strongly Neutral Strongly
Agree Disagree

2. Tax evasion is ethical even if tax rates are not too high because the government is
not entitled to take as much as it is taking from me.

1 2 3 4 5 6 7
Strongly Neutral Strongly
Agree Disagree

3. Tax evasion is ethical if the tax system is unfair.

1 2 3 4 5 6 7
Strongly Neutral Strongly
Agree Disagree

4. Tax evasion is ethical if a large portion of the money collected is wasted.

1 2 3 4 5 6 7
Strongly Neutral Strongly
Agree Disagree

5. Tax evasion is ethical even if most of the money collected is spent wisely.

1 2 3 4 5 6 7
Strongly Neutral Strongly
Agree Disagree

6. Tax evasion is ethical if a large portion of the money collected is spent on projects
that I morally disapprove of.

1 2 3 4 5 6 7
Strongly Neutral Strongly
Agree Disagree
7. Tax evasion is ethical even if a large portion of the money collected is spent on
worthy projects.

1 2 3 4 5 6 7
Strongly Neutral Strongly
Agree Disagree

8. Tax evasion is ethical if a large portion of the money collected is spent on projects
that do not benefit me.

1 2 3 4 5 6 7
Strongly Neutral Strongly
Agree Disagree

9. Tax evasion is ethical even if a large portion of the money collected is spent on
projects that do benefit me.

1 2 3 4 5 6 7
Strongly Neutral Strongly
Agree Disagree

10. Tax evasion is ethical if everyone is doing it.

1 2 3 4 5 6 7
Strongly Neutral Strongly
Agree Disagree

11. Tax evasion is ethical if a significant portion of the money collected winds up in
the pockets of corrupt politicians or their families and friends.

1 2 3 4 5 6 7
Strongly Neutral Strongly
Agree Disagree

12. Tax evasion is ethical if the probability of getting caught is low.

1 2 3 4 5 6 7
Strongly Neutral Strongly
Agree Disagree

13. Tax evasion is ethical if some of the proceeds go to support a war that I consider
to be unjust.

1 2 3 4 5 6 7
Strongly Neutral Strongly
Agree Disagree

14. Tax evasion is ethical if I can’t afford to pay.

1 2 3 4 5 6 7
Strongly Neutral Strongly
Agree Disagree
15. Tax evasion is ethical even if it means that if I pay less, others will have to pay
more.

1 2 3 4 5 6 7
Strongly Neutral Strongly
Agree Disagree

16. Tax evasion would be ethical if I were a Jew living in Nazi Germany in 1935.

(In 1935, the Jews living in pre-war Germany were harshly persecuted. They were made to
pay more than 90% of their income as taxes, aside from being denied several human rights
compared to non-Jews.)

1 2 3 4 5 6 7
Strongly Neutral Strongly
Agree Disagree

17. Tax evasion is ethical if the government discriminates against me because of my

religion, race or ethnic background.

1 2 3 4 5 6 7
Strongly Neutral Strongly
Agree Disagree

18. Tax evasion is ethical if the government imprisons people for their political
opinions.

1 2 3 4 5 6 7
Strongly Neutral Strongly
Agree Disagree
Participant Number: ____

Perception on the Ethics of Tax Evasion Among Baby Boomers,

Generation X and Millennials at the University of Sto. Tomas

Respondent's Profile
The Ethics of Tax Evasion
Name (optional): Age:__________ Sex: (mark X) Religion (pls.
___ Male indicate):
Birth Year:_________ ___Female _______________

Civil Status: (mark X) Number of Present Job/ Number of Years

___ Single Dependents Profession: in Present Job:
___ Married (includes children,
___ Separated parents, other family ________________
___ Widow/Widower members, others): ___________
Company/
Educational Attainment: Employer:
(Mark X)
___ Elementary __________ ________________ Total Number of
___ High School Years working:
___ Undergrad High School Self-employed:
___ College
___ Undergrad College (mark X) _______ ___________
___ Post-grad

Average Monthly Income: (mark X)

_____ <P50,000 _____ >P50,000 - <P100,000
_____ >P100,000 - <P200,000 _____ >P200,000 - <P300,000
_____ >P300,000 - <P400,000 _____ >P400,000 - <P500,000
_____ >P500,000

Do you work for a Do you have other Do you have Do you practice
government agency? legitimate sources of sources of non- Tax Avoidance?
(mark X) taxable income aside taxable income? (Optional) (mark
from your present job (mark X) X)
___ Yes ___ No and government
service? ___ Yes ___ ___ Yes
Other than your present job (mark X) No ___ No
or government service, do
you get paid for work or ___ Yes ___ No
services by a private entity
or non-government
organization?

___ Yes ___ No

Thank you for your generous participation.

Consent Form No. ______

Perception on the Ethics of Tax Evasion Among Baby Boomers,

Generation X and Millennials at the University of Sto. Tomas
CONSENT FORM

The Government imposes on its citizens the duty to pay taxes and most would agree
to such responsibility. Some would claim it is alright to evade taxes based on various
reasons.

Theological and philosophical discussions and debate have been done over the last
few hundred years, and yet agreement on the extent of the obligation to pay taxes
has yet to be reached. Tax evasion is defined as the illegal nonpayment of a tax. Tax
avoidance, on the other hand, occurs when someone finds a way to legally minimize
or reduce taxes.

The purpose of this study is to determine your views on the ethics of tax evasion
which is the subject matter of our research "Perception on the Ethics of Tax Evasion
Among Baby Boomers, Generation X and Millennials at the University of Sto.
Tomas." This is in partial fulfillment of our requirements in Quantitative Business
Analysis course under the UST Graduate School Masters in Business
Administration.

Finishing this survey will not take more than ten minutes of your precious time. We
appreciate deeply your thoughtful consideration and honest answers to these
questions.

As a participant, you may choose to be anonymous. You may not write your name on
the questionnaire. We assure you of your complete anonymity and confidentiality of
your answers at all times, even after the study would have been completed.

Please affix your signature over your name on the space provided for below if you
decide to participate in this survey. We offer no remuneration or any benefit by
participating in this research.

We thank you very much for your generous participation in our study.

____________________________________
Participant's Signature over Printed Name

__________
Date Signed

____________________________________
Investigator's Signature over Printed Name

__________
Date Signed