| Code | Item | Mean |
| V01 | Tax evasion is ethical if tax rates are too high. | 4.06 |
| V02 | Tax evasion is ethical even if tax rates are not too high. | 5.78 |
| V03 | Tax evasion is ethical if the tax system is unfair. | 4.17 |
| V04 | Tax evasion is ethical if a large portion of the money collected by the public authorities is wasted. | 3.87 |
| V05 | Tax evasion is ethical even if most of the money collected is properly allocated to the needs of the citizens. | 6.14 |
| V06 | Tax evasion is ethical if a large portion of the money collected is spent on projects that I disapprove of. | 5.64 |
| V07 | Tax evasion is ethical even if a large portion of the money collected is spent on projects that I approve of. | 6.00 |
| V08 | Tax evasion is ethical if a large portion of the money collected is spent on projects that which are not beneficial to me. | 5.95 |
| V09 | Tax evasion is ethical if a large portion of the money collected is spent on projects that which are beneficial to me. | 6.03 |
| V10 | Tax evasion is ethical if everyone is doing it | 5.61 |
| V11 | Tax evasion is ethical if a significant portion of the money collected winds up in the pockets of corrupt politicians or their families and friends. | 3.70 |
| V12 | Tax evasion is ethical if the probability of getting caught is low. | 6.08 |
| V13 | Tax evasion is ethical if the tax collected is used to finance a war that I consider being unjust. | 4.30 |
| V14 | Tax evasion is ethical if I can’t afford to pay. | 3.74 |
| V15 | Tax evasion is ethical even if other citizens will have to pay more tax in order to cover for the loss of public revenue due to tax evasion. | 5.94 |
| V16 | Tax evasion is ethical if I am not a citizen of the country in which I pay taxes. | 5.65 |
| V17 | Tax evasion is ethical if the government discriminates against me because of my religion, race or ethnic background. | 5.27 |
| V18 | Tax evasion is ethical if the government imprisons people for their political opinions. | 5.01 |