Abstract:

The general objective of this research is to contribute, from a theoretical and empirical perspective, to the analysis of the beliefs and attitudes of teachers referred to tax evasion. Knowing the importance of ethical values and principles nowadays, we will focus our study within the context of ethical education.

The aim of this paper is proposing an instrument in order to measure the perception of teachers on the necessity to add tax education at school. The objective is to improve tax awareness of students new generations. Two blocks are key elements of this research. Firstly, one block raises ethical principles and attitudes related to combat tax fraud. Secondly, we identify the tax awareness as a teaching function. On the other hand, the second block aims to detect training deficiencies and needs of teachers, including tax subjects at school.

Most of the studies are focused on evaluating, in isolation, the influence of values, beliefs and / or attitudes of teachers in the training of students. These studies were done without having a measuring scale. The mentioned scale should be able to measure the viewing of the teaching staff about why tax evasion is not studied from school.

In this frame of reference, the main results of this research will provide a previously nonexistent tool for advancing in the prevention of tax evasion from school; this tool can be applicable to educational community.

Keywords:

Tax awareness, tax moral, tax education, values education, teachers.