Results 11 to 20 of about 768,760 (213)
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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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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Is deterrence approach effective in combating tax evasion? A meta-analysis [PDF]
Problems and Perspectives in Management, 2019 The purpose of this paper is to present the results of a meta-analysis of the relationship between determinant factors and tax evasion based on deterrence approach. Using the meta-analysis method, each statistical result of empirical studies is converted
Muh Dularif +3 more
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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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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
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The Impact of Financial Development on Tax Evasion in Iran [PDF]
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2019 The purpose of this paper is to identify factors affecting tax evasion with emphasis on financial development. For this purpose, we estimate an ARDL model for the period 1978 to 2014.
tayebe chaman +2 more
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TAX EVASION BETWEEN LEGALITY AND FRAUD [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020 Tax evasion is, from a semantic point of view, an evasion from the payment of legal obligations due to the state. Therefore tax evasion is an actual or potential behavior of the economic subject (individually or collectively, as the case may be) likely
Luigi Popescu
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STUDY ON TAX REVENUES IN ROMANIA AS CONTRIBUTOR TO THE EUROPEAN UNION BUDGET [PDF]
EURINT, 2015 Romania is a contributor to the EU budget. Some of Romania's tax revenues go to the EU budget. Romania collects adversely the taxes and fees because of tax evasion, which also affects the Community budget.
Sergiu-Bogdan CONSTANTIN +1 more
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Issues, Challenges and Problems with Tax Evasion: The Institutional Factors Approach
Gadjah Mada International Journal of Business, 2016 Tax evasion, particularly in developing countries is a debatable issue. Evasion is a disease and needs to be minimized so that the black economy or hidden economy can be mitigated.
Mohd Rizal Palil +2 more
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The tax evasion punishment system in South Africa
Journal of Economic CriminologySchemes to outsmart the revenue authority and circumvent the burden of paying taxes have been around since the early ages. Governments implement systems to combat and curb tax evasion, expecting that their punishment methods will deter people from ...
Janél Viljoen, Hanneke du Preez
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