Results 11 to 20 of about 9,086 (285)
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
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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
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SSRN Electronic Journal, 2013 In this paper we analyse how fairness considerations, in particular considerations of just income distribution, affect whether or not people find tax evasion justifiable and their willingness to evade taxes. Using data from the Norwegian “Hidden Labour Market Survey” we show that individuals with low hourly wages and long working hours have a higher ...
Erling Barth +2 more
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Canadian Journal of Economics/Revue canadienne d'économique, 2002 Tax evasion analysis typically assumes that evasion involves individual taxpayers responding to some given policies. However, evading taxes could require the collaboration of at least two taxpayers. Detection depends on the costly avoidance activities of both transacting partners. An increase in sanctions leads to a direct increase in the expected cost
Robin Boadway +2 more
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The Effect of Financial Development on Tax Evasion in Iran [PDF]
فصلنامه 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
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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
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TAX AVOIDANCE AND TAX EVASION IN EU: TRENDS AND EFFECTS [PDF]
Annals of the University of Oradea: Economic Science, 2021 The main purpose of this article is to study the concept and aspects of tax avoidance and tax evasion, their causes, trends and effects in the European Union(EU).
Emil Gheorghe GUIAȘ +1 more
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Tax Evasion and Incomplete Tax Transparency
Laws, 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
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Peran Religiusitas Sebagai Moderasi Determinan Tindakan Penggelapan Pajak
JAS (Jurnal Akuntansi Syariah), 2021 The purpose of this research is to show the effect of fairness of tax collection, subjective norms, taxation system, and tax sanctions on tax evasion, which is moderated by religiosity. This study uses a quantitative approach.
Dwi Pujiastuti, Fany Indriyani
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Design a Tax Evasion Model Based on Income Tax: Grounded Theory Approach [PDF]
حسابداری دولتی, 2021 Subject and Purpose of the Article: The aim of this study was to design a tax evasion model based on income tax (grounded theory approach) and the aim of this study was to model the phenomenon of tax evasion based on income tax.
Amin Bolori +2 more
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