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The Relationship Between Tax Pressure and Economic Crime [PDF]
CECCAR Business ReviewEconomic crimes such as financial fraud, money laundering and illegal lending are considerably influenced by the tax evasion phenomenon. In the context of Romania, characterized by a vast underground economy and tax evasion, these phenomena contribute ...
Gabriela ANGHEL (CONSTANTIN) +1 more
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Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance
Jurnal Akuntansi dan Keuangan, 2019 This research aims to test the influence of tax sanction and obedience pressure on tax compliance. By applying a 2x2 between-subject factorial experiment method, this research has found the empirical evidence that taxpayers tend to be more tax-compliant ...
Kadek Pranetha Prananjaya +1 more
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The Impact of Tax Pressure on Long-Term Economic Growth in Morocco
EconomiesDespite the tax reform in the 1980s, the Moroccan tax system still suffers from structural vulnerabilities that have led to inefficient tax policies and increasing sectoral disparities, which have led to an increase in the tax pressure rates between 1990
Noureddine Benkejjane +3 more
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Tax Pressure on People's Incomes [PDF]
Ovidius University Annals: Economic Sciences Series, 2023 The tax system is an essential part of any country's economic structure as it provides the government with a significant source of revenue and plays a crucial role in economic policymaking.
Oana Oprisan +1 more
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Frontiers in Environmental Science, 2023 As China’s economy enters a new era, fiscal pressure is growing rapidly. How will local governments select their preference of tax efforts under pressure? Are they facing or retreating?
Zhen Deyun, Zhen Deyun, Pan Yiqing
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A VAR Analysis Regarding Tax Evasion and Tax Pressure in Romania [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 The tax burden is viewed, in both empirical and theoretical studies, as the main determinant of tax evasion and the shadow economy. There is an increasing fiscal pressure which suggest that taxpayers are affected by a stable over-burden of fiscal ...
Boștină Florin
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ANALYSIS OF TAX AND EXTRA TAXES PRESSURE IN ROMANIA AND EUROPEAN UNION [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2010 The fiscal pressure requires certain limits of affordability for taxpayers. These limits are imposed by the reactions of taxpayers who can resist to compulsory levies increase, reacting with evasion, fraud, reduce productive activity or even riots ...
DOBROTĂ GABRIELA +1 more
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China Journal of Accounting ResearchAlthough business groups are prevalent globally, limited attention is paid to how financial pressure transmission between parent and subsidiary firms elicits tax avoidance. We explore the impact of parent firms’ dividend policy on their subsidiaries’ tax
Xiao Chen, Ziang Lin, Daosheng Xu
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The effect of stock market pressure on the tradeoff between corporate and shareholders’ tax benefits
China Journal of Accounting Research, 2015 The Taiwanese government offers firms that invest in qualified projects in emerging high-tech industries two mutually exclusive tax incentives—a corporate 5-year tax exemption or shareholder investment tax credits.
Ming-Chin Chen
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THE EVALUATION MECHANISM OF THE TAX PRESSURE ON THE ECONOMY IN THE REPUBLIC OF MOLDOVA [PDF]
Economy and Sociology, 2017 The relevance of the research topic to today’s realities lies in the fact that one of the indicators,which makes it possible to evaluate the tax policy effectiveness at macroeconomic level, is the indicator ofthe tax pressure.
Corina BULGAC
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