Honors College Theses

Publication Date



Accounting (BBA)

Document Type and Release Option

Thesis (open access)

Faculty Mentor

Professor Brian Dowis


This study explores the ethical side of accounting in the business world and tax avoidance by multinational corporations. In this study the extent of tax avoidance by multinational corporations and whether it is considered ethical will be examined. Different types of tax avoidance and tax evasion in combination with philosophical approaches and recent trends will be analyzed to study its morality. In this study, we use a survey to gain a deeper understanding of the ethics concerning tax avoidance and its complications from the perspective of college students. From this survey we learn about the perspectives of undergraduate and graduate students on the morality of tax avoidance.

Available for download on Friday, March 31, 2028