Results 11 to 20 of about 749,119 (303)
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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Determining Effective Factors on Tax Evasion using the Method of Meta-Analysis Abstract [PDF]
اقتصاد 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]
Облік 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
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Welfare‐improving tax evasion [PDF]
The Scandinavian Journal of Economics, 2020 AbstractWe study optimal income taxation in a two‐group framework where the private cost of misreporting income is positively correlated with productivity. If high‐wage types always reveal their income truthfully, then letting low‐wage types cheat leads to Pareto‐superior outcomes regardless of the audit costs (as compared to deterrence).
Chiara Canta +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
doaj +1 more source
Tax Evasion and Competition [PDF]
SSRN Electronic Journal, 2007 AbstractUsing aCournot oligopoly model with an endogenous number of firms and evasion of indirect taxes, we show that more intense competition may have the negative side effect of increasing tax evasion, thereby, lowering public revenues and welfare. This will be the case if market entry costs decrease. A similar result will hold if marginal production
Laszlo Goerke, Marco Runkel
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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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Corruptibility and tax evasion [PDF]
European Journal of Law and Economics, 2013 Reduction of fiscal evasion may be pursued by introducing incentive schemes for tax inspectors. The aim of this paper is to explain the role of such bonuses in an economic environment with corruption, i.e. in a world where entrepreneurs and tax inspectors are open to bribery.
CERQUETI, ROY, COPPIER, RAFFAELLA
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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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Corruption and Tax Evasion [PDF]
Doğuş Üniversitesi Dergisi, 2006 Yolsuzluk ve vergi kacakciligi sorunlari literaturde daha once ayri ayri incelendi. Vergi kacakciligi da bir yolsuzluk olsa da, bu makalede yolsuzluk devlet memurunun rusvet almasi ve vergi kacakciligi da mukellefin yasalara aykiri davranarak odemesi gereken vergiyi odememesi olarak tanimlanmistir.
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