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Tax evasion and governance quality: The moderating role of adopting open government
International Review of Administrative Sciences, 2023One of the reasons why many developing countries struggle to provide basic public services to citizens is a lack of tax revenue owing to corruption and illicit financial outflow transfers.
Odkhuu Khaltar
semanticscholar +1 more source
Journal of Public Economic Theory, 2020
AbstractHousehold members share public goods and make intra‐household transfers. We show how these features of the household interact with the tax evasion decision, and identify the dimensions in which household evasion differs from individual evasion.
Nigar Hashimzade +2 more
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AbstractHousehold members share public goods and make intra‐household transfers. We show how these features of the household interact with the tax evasion decision, and identify the dimensions in which household evasion differs from individual evasion.
Nigar Hashimzade +2 more
openaire +2 more sources
The effect of personality traits and tax morale on tax evasion intention
, 2021Purpose This paper aims to explore the relationship among personality traits, tax morale and tax evasion intention of students. Using the five-factor model of personality ratings, this study hypothesizes that agreeableness, openness to experience ...
G. Owusu +3 more
semanticscholar +1 more source
Tax Evasion Detection With FBNE-PU Algorithm Based on PnCGCN and PU Learning
IEEE Transactions on Knowledge and Data Engineering, 2021Tax evasion is an illegal activity in which individuals or entities avoid paying their true tax liabilities. Efficient detection of tax evasion has always been a crucial issue for both governments and academic researchers.
Yuda Gao +5 more
semanticscholar +1 more source
Tax Evasion by Individuals [PDF]
, 2014 The basic deterrence model of tax evasion is described, its main predictions are derived and limitations and flexibility are outlined. Further, the model is interpreted in light of some key institutional features characterising tax enforcement in OECD countries.
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Tax Complexity and Firm Tax Evasion: A Cross-Country Investigation
EconomiesThis paper endeavours to investigate whether a complex tax system influences firms’ propensity toward tax evasion across countries. To achieve the objectives of this study, we utilised the World Bank Enterprise Survey and the World Bank’s Doing Business ...
Prianto Budi Saptono +5 more
semanticscholar +1 more source
Tax evasion and optimal environmental taxes [PDF]
Journal of Environmental Economics and Management, 2012 This paper introduces a new argument to the debate about the role of environmental taxes in modern tax systems. Some environmental taxes, particularly taxes on gasoline or electricity, are more difficult to evade than taxes on labor or income. When the tax base is shifted in a revenue-neutral manner toward these environmental taxes, the result is a net
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Economia Politica, 2018
I study the anonymous tax evasion reports collected by the website evasori.info for Italy. I find that tax morale, measured by the number of reports per unit of irregular activity, is negatively associated with the median reported amount. If the utility of reporting evasion is increasing in the amount of the transaction, then, for a fixed cost of ...
openaire +3 more sources
I study the anonymous tax evasion reports collected by the website evasori.info for Italy. I find that tax morale, measured by the number of reports per unit of irregular activity, is negatively associated with the median reported amount. If the utility of reporting evasion is increasing in the amount of the transaction, then, for a fixed cost of ...
openaire +3 more sources
, 2020
The purpose of this study is to evaluate the influence of justice, culture and love of money on ethical perceptions about tax evasion. As well as gender will strengthen the influence of justice, culture and love of money on ethical perceptions about tax ...
D. Ariyanto +2 more
semanticscholar +1 more source
The purpose of this study is to evaluate the influence of justice, culture and love of money on ethical perceptions about tax evasion. As well as gender will strengthen the influence of justice, culture and love of money on ethical perceptions about tax ...
D. Ariyanto +2 more
semanticscholar +1 more source
Tax evasion, capital gains taxes, and the housing market
Journal of Public Economics, 2020In this study, we exploit a policy shock that differentially increased capital gains taxes for housing units with holding period less than 5 years, and document tax avoidance and tax evasion in the residential resale market in China.
Sumit Agarwal +4 more
semanticscholar +1 more source