Results 1 to 10 of about 3,639 (159)
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.
Katharina Gangl +2 more
exaly +3 more sources
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
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
Annette Alstadsæter +2 more
exaly +3 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
FIGHT AGAINST TAX EVASION AND ITS EFFECTS ON TAX REVENUES COMPARATIVE STUDY BETWEEN EGYPT, TURKEY AND MALAYSIA [PDF]
Journal of Environmental Science, 2020 The economy, like other areas of life, faces a wave of changes and challenges, including those facing the Egyptian economy, the issue of tax evasion, which may cause large gaps between what is required by hope and reality, which requires us to take many ...
Mohammed Abu Agwa +2 more
doaj +1 more source
Tax evasion with a conscience [PDF]
Journal of Public Economic Theory, 2021 AbstractHow do moral concerns affect fraud and detection, for example, tax compliance and the need for audits? We propose answers by exploring a psychological inspection game which incorporates belief‐dependent guilt, unawareness, and third‐party audience effects. Novel conclusions are drawn regarding whose behavior is affected by moral concerns (it's
Martin Dufwenberg, Katarina Nordblom
openaire +3 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
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
Tobacco tax evasion in Western Balkan countries: tax evasion prevalence and evasion determinants [PDF]
Tobacco Control, 2022 Background and objectiveTobacco tax evasion undermines the goal of tobacco taxes as a tobacco control measure to make tobacco products less affordable, increases the health risks for those who smoke and decreases the government revenue. This paper analyses the tobacco tax evasion in six Western Balkan (WB) countries: Albania, Bosnia and Herzegovina ...
Marko Vladisavljevic +7 more
openaire +3 more sources