Results 1 to 10 of about 115,868 (319)
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
National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study [PDF]
Cogent Business & Management, 2020 The objective of this research is to present the meta-analysis results of the relationship of social norms and religiosity with tax evasion, with national culture as a moderating variable.
Sutrisno T, Muh Dularif
doaj +2 more sources
Journal of Public Economic Theory, 2020 AbstractHousehold members share public goods and make intra‐household transfers. We show how these features of the household interact with the tax evasion decision, and identify the dimensions in which household evasion differs from individual evasion.
Nigar Hashimzade +2 more
openalex +4 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
Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities [PDF]
Revista Romana de Economie, 2010 The paper aims to provide a panoramic view of the dynamics of tax evasion in Romania, reflected in terms of fiscal inspection activities. The author used the official data published by the institutions with attributions on the line of identification and ...
CORINA-MARIA ENE
doaj +2 more sources
Journal of Public Economics, 2005 Standard models of tax evasion implicitly assume that evasion is either fully detected, or not detected at all. Empirically, this is not the case, casting into doubt the traditional rationales for interior evasion choices. I propose two alternative, dynamic explanations for interior tax evasion rates: First, fines increasing in the duration of an ...
Dirk Niepelt
openaire +4 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