Results 21 to 30 of about 33,132 (298)
Analysis of the Tax Gap and Its Affecting Factors Using Game Theory Approach [PDF]
International Journal of Management, Accounting and Economics, 2023 The tax gap can be considered as the criterion and principle of the effectiveness and efficiency of the tax system. Inadequate collection of taxes as well as non-realization of tax revenues is called tax gap, which is one of the factors that aggravate ...
Mohammad Hadi Sobhanian +2 more
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Taxes, subsidies and gender gaps in hours and wages [PDF]
Economica, 2021 AbstractUsing microdata from 17 OECD countries, this paper documents a negative cross‐country correlation between gender gaps in market hours and wages. We find that the cross‐country differences in market hours are mostly accounted for by female market hours and the size of the sector that produces close substitutes to home production. We quantify the
Duval-Hernández, Robert +2 more
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Determinants of the VAT gap - part 2
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2022 The purpose of the paper is to identify the determinants of the gap in Value Added Tax and to assess the measures already taken in order to seal this gap.
Beata Hoza
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Filling the Tax Gap via Programmable Money [PDF]
, 2022 We discuss the problem of facilitating tax auditing assuming "programmable money", i.e., digital monetary instruments that are managed by an underlying distributed ledger. We explore how a taxation authority can verify the declared returns of its citizens and create a counter-incentive to tax evasion by two distinct mechanisms.
Dimitris Karakostas, Aggelos Kiayias
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Assessing fiscal sustainability in Egypt: a comparative study [PDF]
Review of Economics and Political Science, 2021 Purpose – This paper aims to assess the fiscal sustainability in Egypt during the period 1990–2018 using deficit accounts (DA) approach. It also tries to investigate the possibility of applying generational accounts (GA) in Egypt as a new approach to ...
Ola Al Sayed +2 more
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MEASUREMENT OF TAX GAP AND ANALYSIS OF TAX GAP COMPONENTS IN OECD COUNTRIES: PANEL DATA METHOD
Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2023 Today, tax gap and measurement of tax gap is an important issue. In this study, in order to contribute to the literature, the tax gap of 35 OECD countries for the years 2005-2017 was measured. In the study, GDP, total tax rate and informal economy rates were used. The countries with the lowest tax gap rates are Luxembourg and Switzerland. The countries
Esra UYGUN, Adnan GERÇEK
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European Journal of Theoretical and Applied Sciences, 2023 Oil is inarguably a non-renewable source of energy. Thus, some day somehow it would run out and run dry. Nigeria is found to be one of the countries of the world that over-rely on oil-tax revenue, against the non-oil tax revenue. However, to gain research evidence into this, the study embarked on the assessment of their tax gap, to determine which ...
Emmanuel Obiora Nwakeze +2 more
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The Relative Tax Gap Hypothesis: An Exploratory Analysis and Application to U.S. Financial Markets
American Business Review, 2020 This study empirically investigates the “relative tax gap hypothesis,” which posits that the greater the size of the relative tax gap, the greater the degree to which the U.S.
Richard J. Cebula
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Quantifi cation of Changes in the VAT Gap: An Econometric Approach
Gospodarka Narodowa. The Polish Journal of Economics, 2020 This article proposes an alternative methodology for estimating changes in the VAT gap that allows for their timely (quarterly) monitoring. It combines two traditions of tax modelling: calculating a discrepancy between theoretical tax liabilities and the
Karolina Konopczak
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Estimating Value Added Tax Gap in Turkey [PDF]
INTERNATIONAL JOURNAL OF INNOVATION AND ECONOMIC DEVELOPMENT, 2015 As an important issue in the fiscal structure of a country, tax gap is defined as the difference between tax burden that the taxpayer should face and the amount actually paid. In this study, tax gap was evaluated by the framework of the Value Added Tax. The reason behind this choice, i.e.
Canikalp, Ebru +2 more
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