Results 1 to 10 of about 768,760 (213)

Does the sole description of a tax authority affect tax evasion?--the impact of described coercive and legitimate power.

open access: yesPLoS 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

FIGHT AGAINST TAX EVASION AND ITS EFFECTS ON TAX REVENUES COMPARATIVE STUDY BETWEEN EGYPT, TURKEY AND MALAYSIA [PDF]

open access: yesJournal 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

Detection of tax evasion using tax audits in the Slovak Republic

open access: yesEntrepreneurship 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

Identifying the most important factors affecting tax evasion in Iran's economy and investigating how they affect over time [PDF]

open access: yesمدلسازی 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

DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER

open access: yesAssets: 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

Determining Effective Factors on Tax Evasion using the Method of Meta-Analysis Abstract [PDF]

open access: yesاقتصاد 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

The Influence of Tax Knowledge, Tax Service Quality, Tax Audit, and Use of Tax Sanctions on Tax Evasion: The Case Study of KPP Pratama Seberang Ulu 1 Palembang [PDF]

open access: yesОблік і фінанси, 2020
Tax evasion and tax avoidance and is part of tax planning which aims to reduce the amount of tax payments. As an illegal act, it is clear that tax evasion violates the law so that the practice is not allowed. The tax evasion action is cheating, because
Nurul Khafizah   +2 more
doaj   +1 more source

The Effect of Financial Development on Tax Evasion in Iran [PDF]

open access: yesفصلنامه پژوهش‌های اقتصادی ایران, 2019
Tax evasion constitutes a major component of underground activities and development of financial sector -as one of the most important sectors in every country can affect its size.
Mahdieh Rezagholizadeh   +1 more
doaj   +1 more source

Tax evasion, psychological egoism, and revenue collection performance: Evidence from Amhara region, Ethiopia

open access: yesFrontiers 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   +1 more source

Tax Evasion and Incomplete Tax Transparency

open access: yesLaws, 2018
This article discusses the impact of incomplete tax transparency on tax evasion. It shows that while FATCA and CRS address some types of tax evasion, tax evaders may still use other available tax evasion opportunities. Anti-tax evasion measures might not
Noam Noked
doaj   +1 more source

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