Background: Most researches in the field of tax evasion have examined public finance and economic aspects of it and from the standpoint of moral and philosophical has noticed less to this topic. So, in this research the relationship between personal ethics and tax avoidance is examined.
Method: Research methodology is descriptive-correlative. The statistic population is consisted of students' office (accounting, management and economics) in Kerman city. A sample of 492 people appointed to investigate the hypothesis. The instrument which is used in this study is the standard questionnaire. Data were analyzed by mean and comparing the mean of data.
Results: According to the study, if people recognize that the government is inefficient and corrupt in the allocation of resources received and collected taxes, tax avoidance is more ethical from their view and they account government unqualified and tax avoidance is less when the questions were about personal motives. They suggest that accounting students have fewer tendencies to tax avoidance against management and economic students.
Conclusion: According to the study, if the government assured the people that the tax resources collected are paid in order to serve them and more productive sectors of the economy, tax payers will be aware that tax avoidance is an unethical behavior.