On the Inhuman Act of Tax Evasion: Is There a Progress in Economic Scientific Knowledge?

International Journal of Business, Humanities and Technology, Vol. 5, No. 3, June 2015

15 Pages Posted: 10 Jan 2016

See all articles by Theodoros V. Stamatopoulos

Theodoros V. Stamatopoulos

University of West Attica

Dimitrios Terzakis

Hellenic Mediterranean University

Styliani Vrontaki

Crete Institute of Technology (TEI of Crete)

Date Written: 2015

Abstract

We contribute by approaching this epistemological question ontologically, i.e., by focusing on the meaning of tax evasion whose causalities tested by the literature we also survey here. There could be no progress on the economic knowledge because axiological critic we use is self-complete and thus no-comparable. However, we certify through ontological considerations that Walrasian “private-individual” has no reason for not to tax evading if it can be possible. On the contrary, our “modern civilization”, on which economics is based, accepts as the supper need of this economic agent how to be wealth, a target which can be facilitated by tax evasion. This isolated individual is not “partner” of the society, he is not a “citizen”, and thus the “society” has no thesis in modern “representative democracy”, because it is not recognized as a statehood coherent entity. So, as we reject the autonomy of the economy from its social and political roots, nowadays we can understand why on the decline of the fair state, people react with corruption and tax evasion.

Keywords: taxation, epistemology, interdisciplinarity, socio-economics, democratic capitalism

JEL Classification: D02, H26, I25, Z10

Suggested Citation

Stamatopoulos, Theodoros V. and Terzakis, Dimitrios and Vrontaki, Styliani, On the Inhuman Act of Tax Evasion: Is There a Progress in Economic Scientific Knowledge? (2015). International Journal of Business, Humanities and Technology, Vol. 5, No. 3, June 2015, Available at SSRN: https://ssrn.com/abstract=2710325

Theodoros V. Stamatopoulos (Contact Author)

University of West Attica ( email )

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Athens, Attica 12241
Greece
+302105381789 (Phone)

HOME PAGE: http://accfin.uniwa.gr/en/profile/theodoros-stamatopoulos/

Dimitrios Terzakis

Hellenic Mediterranean University ( email )

Estavromenos
P.O.B. 1939
Heraklion, Crete GR-71500
Greece

Styliani Vrontaki

Crete Institute of Technology (TEI of Crete) ( email )

Estavromenos, P.O. Box 1939
Heraklion, Crete GR71004
Greece

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