Results 1 to 10 of about 19,155 (298)
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 +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
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.
Dirk Niepelt
core +3 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
Voting on Redistribution with Tax Evasion [PDF]
Social Choice and Welfare, 2008 This paper analyzes voting on a linear income tax which is redistributed lump sum to the taxpayers. Individuals can evade taxes, which leads to penalties if evasion is detected.
Rainald Borck
core +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