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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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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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Tax Competition and Tax Harmonization With Evasion [PDF]
Topics in Economic Analysis & Policy, 2004 Abstract We examine a two-jurisdiction tax competition environment where local governments can only imperfectly monitor where agents pay taxes and risk-averse individuals may choose to cross borders to pay lower taxes in a neighboring location. In a game between local authorities, we find that, when communities differ in size, in equilibrium ...
Nestor Gandelman +1 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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Staff Papers - International Monetary Fund, 1993 Tax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it depends solely on the attitude toward risk with full information regarding the tax administration’s behavior.
Vito Tanzi, Parthasarathi Shome
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Tax Management and Tax Evasion
, 2015 Contents: Katarzyna Zukrowska: Taxes as challenge in globalized and open economy with intensified competition. Case study of Poland in the context of Transatlantic Trade and Investment Partnership - Tadeusz Wascinski/Dorota Bienias: Strategic planning of public services in performance budgeting of the public finance sector's units - Konrad Raczkowski ...
Raczkowski, Konrad, Sułkowski, Łukasz
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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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