Results 1 to 10 of about 3,498 (139)
Tax evasion, psychological egoism, and revenue collection performance: Evidence from Amhara region, Ethiopia [PDF]
Frontiers in Psychology, 2023 Tax evasion is the illegal withholding or underpayment of taxes, typically accomplished by intentionally providing false or no evidence to tax authorities.
Renyan Mu +2 more
doaj +2 more sources
Does the sole description of a tax authority affect tax evasion?--the impact of described coercive and legitimate power. [PDF]
PLoS ONE, 2015 Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability.
Barbara Hartl +4 more
doaj +2 more sources
Public policies and tax evasion: evidence from SAARC countries [PDF]
Heliyon, 2020 In compliance with the socioeconomic theory, the study has strived to investigate the impact of economic and non-economic public policies on tax evasion using panel data of 7 SAARC countries covering the period from 1998 to 2015.
Azharul Islam +3 more
doaj +2 more sources
Observational Study of Tax Compliance and Tax Evasion in Nigeria [PDF]
Financial Markets, Institutions and Risks, 2022 This paper summarizes the arguments and counterarguments within the scientific discussion on tax evasion. The main purpose of the research is to explore how leaders in the manufacturing industries could understand the drivers of tax evasion in ...
Ogunshola Idowu Bello, Karina Kasztelnik
doaj +1 more source
Tax evasion and tax avoidance [PDF]
Journal of Public Economics, 2022 Exploiting rich administrative data and salient policy variation, we study the substitution between illegal tax evasion and legal tax avoidance. By increasing its enforcement effort, the Norwegian government pushed many wealthy individuals to disclose assets previously hidden abroad. We find that the taxes paid by these individuals rise 30% at the time
Alstadsæter, A +3 more
openaire +3 more sources
Welfare‐improving tax evasion [PDF]
The Scandinavian Journal of Economics, 2020 AbstractWe study optimal income taxation in a two‐group framework where the private cost of misreporting income is positively correlated with productivity. If high‐wage types always reveal their income truthfully, then letting low‐wage types cheat leads to Pareto‐superior outcomes regardless of the audit costs (as compared to deterrence).
Chiara Canta +2 more
openaire +7 more sources
Detection of tax evasion using tax audits in the Slovak Republic
Entrepreneurship and Sustainability Issues, 2022 Tax evasion causes a significant shortfall in revenues from the state budget in the Slovak Republic and the European Union. Therefore, the European Union states are looking for ways to detect tax evasion.
Agneša Víghová
doaj +1 more source
Determining Effective Factors on Tax Evasion using the Method of Meta-Analysis Abstract [PDF]
اقتصاد باثبات, 2021 Taxes as one of the economic policy tools reduce the welfare of taxpayers gradually, which leads them to avoid paying taxes, either legally or illegally and it has caused a drastic and worrying reduction in government revenue through taxes.
Majid Sameti, Afsaneh Izadi, Saeed Fathi
doaj +1 more source
Assets: Jurnal Akuntansi dan Pendidikan, 2021 This study aims to examine the effect of the self-assessment system on tax evasion and the effect of intrinsic religiosity moderation on the relationship between the self-assessment system and tax evasion.
Alfriadi Dwi Atmoko
doaj +1 more source
Identifying the most important factors affecting tax evasion in Iran's economy and investigating how they affect over time [PDF]
مدلسازی اقتصادسنجی, 2023 This study aims to model tax evasion and identify how these factors affect tax evasion. The current research is in the field of applied research. To achieve this purpose, the Bayesian averaging method has been used in the period from 1370 to 1399 in ...
saeed karimi petanlar, jafar karimi
doaj +1 more source