The actor Wesley Snipes was convicted by a jury of failing to file his income taxes returns from 1999-2004, and may face jail time. He was however acquitted of the felony of tax fraud and conspiracy. Mr. Snipes owes taxes on approximately $ 38 million. Mr. Snipes claimed that he was misled by his accountant. His attorney Bernard Bernhoff said: "Mr. Snipes has always been committed on doing the right thing and after this trial is over he will make whatever amend is required."

The IRS and the Economic Policy Institute estimate that the amount of taxes owed but not paid is in excess of $350 billion a year. It is equal to about 15% of the total taxes owed. The IRS estimates that 17 percent of all taxpayers are not complying with the tax laws.

It is true, that it is sometimes difficult to make sure we pay what we owe and not more than what is required due to the complexities of our tax legal system.

What are the ethical values involved in the issue of the payment of taxes?

Let me list a just few:

Honor:
Our tax system is based on honor. We (or our accountant) declare our income; determine how much money we owe and send a check to the IRS. The Government trusts us to be truthful and honest but does not have the means to verify all tax returns. In the U.S. only about 1.5 % of returns are audited. (In Switzerland, where I grew up, you have to declare your revenues and assets and the government determines the amount you have to pay and sends you an invoice. Which means that every return is examined.)

Justice:
Our taxes allow the correction of social injustice in our capitalistic society, by redistributing wealth from the rich to the poor. When we pay taxes, we participate in making our society more just.

Truth:
We are expected to be truthful in the information we give to the government on our income.

Fairness:
We should all pay our fair share of the tax burden imposed on all citizens and residents. It is true the wealthy have the means to exploit legal loopholes in the tax code and thus reduce their taxes. That could be considered an unfair advantage.

Gratitude:
We should grateful that we have an income to declare and pay taxes on. There are many people in this world who do not have that privileged and who would love to be in our shoes.

Dietrich Bonhoeffer once said:
In ordinary life we hardly realize that we receive a great deal more than we give, and that it is only with gratitude that life becomes rich.