The paper examines the ethics of tax evasion, which the literature explains using three views by Crowe. It presents the results of a survey conducted among business students in Slovenia. The study investigates the business students’ view of the ethics of tax evasion and whether the attitude toward these ethics varies according to gen- der. The study reveals that business students in Slovenia represent the view that tax evasion is ethical under certain conditions and in certain circumstances; differences in gender related to the ethics of tax evasion were identified as well.V prispevku proučujemo odnos do etičnosti davčnega utajevanja, ki se v literaturi pojasnjuje s tremi pogledi po Crowu. Predstavljamo rezultate raziskave, ki smo jo iz- vedli med študenti ekonomije v Sloveniji. Z raziskavo smo želeli ugotoviti, kateri pog- led o etičnosti davčnega utajevanja zastopajo študenti ekonomije in ali se odnos do etičnosti davčnega utajevanja razlikuje glede na spol. Raziskava je razkrila, da štu- denti ekonomije v Sloveniji zastopajo stališče, da je davčna utaja etična pod dolo- čenimi pogoji in v določenih okoliščinah, ugotovljene so bile tudi razlike v odnosu do etičnosti davčnega utajevanja po spolu
