The ethics of tax evasion: A survey in Zakho University of Iraq

The tax evasion, which generally means not to pay taxes or acting improperly to the tax acts for not paying taxes, is a significant problem of the countries. The studies have been applied for decreasing tax evasion. One of these studies is about the ethics of tax evasion. The ethics of tax evasion is responsible for the attitudes of the people evase taxes, not the behaviours of them. That is tax evasion, the ethics of tax evasion or illegal economy results are not changeable. The ethics of tax evasion can be thought as belief to the contribute the society needs or an ethical obligation. There are lots of factors affecting it. In results of these factors, people behave ethically towards taxes and pay them. What are these factors helping the people behave ethically towards paying taxes? These factors are; the operativeness of the paying taxes power, educational level of the taxpayer, the dependance of the taxpayer to the government, the level of income of the taxpayer, the remission of the taxes, citizenship consciousness, level of the agreement of the political power, the belief of the taxpayer, age, gender, the attitudes of the environment of the taxpayers and tax conscioussness . In this study the ethics of the tax evasion have been studied. In this study, In North Iraq Zakho University's instructors and students have been examined and the questionnaire technique has been applied. In the results of this study, the perspectives of the participants, and ethical level of tax evasion have meaningful results.