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- Title
Tax Evasion In Relation To The Attitudes And Knowledge Of Future Accounting Science Professionals At A Colombian University.
- Authors
Casadiego Duque, Yair R.; Vera, Gerson Rueda; Avendaño Castro, William Rodrigo
- Abstract
The objective was to analyze the attitudes and knowledge of future accounting science professionals in a Colombian university regarding tax evasion. Methodologically, the research was descriptive and field design with quantitative methods. The sample consisted of 325 students. The instrument used was a Likert-type questionnaire with five alternatives. The results show a deficient level of subjective intention of the evasive behavior of potential accounting science professionals. Therefore, it was concluded that the attitudes and knowledge that future accounting science professionals have towards evasion would depend on the qualities, skills and perspectives necessary to satisfy the growing demand for prospective and complete information from companies and, at the same time, gradually satisfy the behaviors to maintain their technical excellence.
- Subjects
TAX evasion; ATTITUDE (Psychology); ACCOUNTING; PROFESSIONAL employees; QUANTITATIVE research
- Publication
Webology, 2022, Vol 19, Issue 6, p306
- ISSN
1735-188X
- Publication type
Article