Academic literature on the topic 'Major causes for tax evasion and avoidance'
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Journal articles on the topic "Major causes for tax evasion and avoidance"
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Umanhonlen, Felix Ogbeiyulu, and Rebecca Imade Umanhonlen. "Deterrent tax fraud in nigeria: a causal factor and conceptual review." Journal of Management and Science 10, no. 4 (2020): 29–39. http://dx.doi.org/10.26524/jms.10.8.
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Deterrent as punishment to tax fraud is an age long tool correcting tax offender and ensuring prompt response to payment of tax levies, as it were from inception tax fraud is astronomically on the increase rather than declining. The aim of this paper was to assess the role of deterrent on tax fraud in Nigeria. The study attempts to review components of tax frauds applicable to deterrent as punishment on tax defaulters or culprits. The paper presents detailed analysis of tax evasion, avoidance and causes of tax fraud with possible reasons responsible for taxpayer declines to file in tax obligations as oppose to willingness to pay. Specifically, it supervene major inherent problems and lukewarm attitudes of government inability to mitigate tax levy into responses and outcomes. Hence, demystifies credible and genuine reasons for or toward tax revenue realizations, responses and outcomes. Moreso, the paper identifies basis for future research, expanded the scope of study and highlighted relevance arguments among reviewed related theoretical issues using a causal factor and conceptual approach thereby involving survey of literature to bring relevance issues to the fore as oppose to the aforementioned nomenclatures. Essentially, various tax penalties ensuring defaulters is punishable relative to the proportion of offenses involved were discussed. Thereafter, pass on to overhaul prior studies, gaps in reviewed prior studies and domesticate the study on relevant deterrent school of thoughts. It therefore, concludes that Tax fraud may not have an end in Nigeria, if those saddled with the responsibility of tax all-encompassing, inclusiveness, delivering tax-welfare to taxpayers are seen not transparent, accountable, sincere, sensitive to the plight of tax payers, and devoid of skirmishes as well as translating taxes revenue into responsibility. However, propose that deterrence is not anylonger the way to go, having tossed both sides of the divide, exigency of time have to take precedence; and allows civility, novelty, automation and all-inclusiveness muster and remediate tax fraud in Nigeria.
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Raczkowski, Konrad, and Bogdan Mróz. "Tax gap in the global economy." Journal of Money Laundering Control 21, no. 4 (2018): 567–83. http://dx.doi.org/10.1108/jmlc-12-2017-0072.
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Purpose The purpose of this paper is to present an up-to-date estimation of the tax gaps (TGs) of 35 countries (28 EU member states and 7 additional countries – Australia, Canada, Japan, New Zealand, Turkey, Switzerland and the USA, both as a percentage of the gross domestic product (GDP) and a nominal value (in US$). Design/methodology/approach The authors’ empirical study was carried out on 35 selected countries. To estimate the TG, indirect methodology has been applied, where the basic components used in the estimation procedure are the level of the shadow economy estimated with the multiple indicators multiple causes method, the GDP at current prices (in US$), the total tax rate (TTR) of a given country and the indirect method of follow-up and estimation of lacking data. Findings The basic finding of the research is that the level of the TG is determined individually for a given country and is strongly correlated with the GDP, i.e. if the GDP is high, the TG as the percentage of the GDP is lower in the majority of countries. It is particularly easily noticeable in countries such as the USA (TG – 3.8 per cent of the GDP), the Great Britain (TG – 3.2 per cent of the GDP) or Japan (TG – 4.3 per cent of the GDP). Research limitations/implications A limitation of the adopted research method is the lack of application of direct (supplementary) methods which would include potentially lost contributions from foreign sources and not registered taxpayers. Another research constraint is that the authors’ estimations do not take into account the so-called direct top-down approach based on the VAT Theoretical Total Liability. The weakness of the adopted procedure of estimation is also the use of TTR only instead of comparative approach including tax burdens and average tax rate. Practical implications TG has recently become a hotly debated issue and poses a big challenge to the public finance in many countries. The paper provides some recommendations for the policymakers how to reduce the size of the TG. Social implications Tax evasion and tax avoidance leading to the emergence and expansion of the TG erode the business ethics and distort the rules of fair competition, thus undermining the social trust and moral infrastructure of business transactions. Originality/value One of the major research findings is that 30 per cent of the TG in a given country is determined by the TTR, which – for the first time – provides empirical proof that tax policy (as part of overall economic policy) plays an important role and that it may determine the fiscal effectiveness of a given country.
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Mughal, Muhammad Muazzam. "Reasons of Tax Avoidance and Tax Evasion: Reflections from Pakistan." Journal of Economics and Behavioral Studies 4, no. 4 (2012): 217–22. http://dx.doi.org/10.22610/jebs.v4i4.320.
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Amount of taxes serves as life blood for government. This paper aims to recognize reasons/causes of tax avoidance and evasion in Pakistan. Relationship between variables of reasons/causes of tax avoidance and evasion are also examined. A questionnaire is developed after reviewing literature to collect responses. Data are analyzed using percentages, arithmetic mean, standard deviation, variance, central limit theorem, cumulative normal distribution calculator, factor analysis, and correlation technique. Results indicate that all variables of reasons/causes of tax avoidance and evasion in Pakistan are correct. Furthermore, there exists a highly significant positive relationship between individual variables of reasons/causes of tax avoidance and evasion in Pakistan at 100% significance level.
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Azhar, B. A. "Tax Pilferage—Causes and Cures." Pakistan Development Review 35, no. 4II (1996): 657–67. http://dx.doi.org/10.30541/v35i4iipp.657-667.
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“Tax pilferage” is an English equivalent of the well-known Urdu phrase “Tax Chori”. The formal expression is tax evasion. To begin with, we draw a distinction between tax evasion and tax avoidance. Tax evasion is defined to include all illegal acts of omission and commission which result in tax loss to the exchequer. According to the United Kingdom Royal Commission on the Taxation of Profits and Income, the term “evasion”: “...denotes all those activities which are responsible for a person not paying the tax that the existing law charges upon his income. Ex hypothesis he is in the wrong, though his wrongdoing may range from the making of a deliberately fraudulent return to a mere failure to make his return or to pay his tax at the proper time.” [U. K. (1955).] To be more specific, evasion refers to the nonpayment of tax as a result of failure to submit a return without reasonable excuse, or underpayment of tax, by submitting an incorrect return where incorrectness is due to gross neglect or fraud, or due to omission, or understatement of income or the deduction of an inadmissible or a fictitious expenditure, or loss.
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Khan, Waseem Ahmad, and Prince Fawad Ahmad. "Causes of Tax Evasion in Pakistan: A Case Study on Southern Punjab." International Journal of Accounting and Financial Reporting 1, no. 1 (2014): 273. http://dx.doi.org/10.5296/ijafr.v4i2.6484.
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Introduction: Tax evasion is main problem in Pakistan due to which Pakistan remains under a lot of stress. Tax evasion results in less revenue. Many causes have been discussed which play major role in tax evasion in Pakistan. It is a primary research.Literature review: Many authors have discussed impacts of tax evasion in different sectors of economy. Previously tax evasion cause major trouble in Tanzania & Greece.Methodology: A questioner has been filled by targeted population of 100 Professionals & Business students of Department of Management Sciences Islamia University of Bahawalpur. Questioner was consisted of 5 major parts i.e. Tax System, High rate, Go with the flow, Corrupt Govt. & Progressive taxation.Findings: Most of the population agrees that these causes play a vital role in the tax evasion in the Pakistan.Conclusion: Tax evasion is main problem of Pakistan which needs to be eliminating by following the recommendations that tax system must base on ground realities, tax rates should be low. There should be proper check & balance of government, tax awareness in public should arise by different channels.
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Kudrle, Robert T. "Ending the Tax Haven Scandals." Global Economy Journal 9, no. 3 (2009): 1850175. http://dx.doi.org/10.2202/1524-5861.1520.
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States around the world appear more determined than ever to end tax haven abuse. The new U.S. administration, for example, is taking action against both major tax haven problems: corporation income tax avoidance and personal income tax evasion. Some progress may be made. This essay argues, however, that only radically new policy will likely suffice either to shore up corporate tax revenues or to sharply diminish evasion. Global formula apportionment is needed if the corporate income tax is to be preserved, and only a combination of automatic information sharing among governments and source withholding can stamp out evasion. As in most areas of international economic policy, U.S. leadership is essential.
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Sussman, Abigail B., and Shannon M. White. "Negative Responses to Taxes: Causes and Mitigation." Policy Insights from the Behavioral and Brain Sciences 5, no. 2 (2018): 224–31. http://dx.doi.org/10.1177/2372732218790008.
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Improving tax attitudes and mitigating the effects of negative tax attitudes can help policy makers fund government operations and gain support from citizens. Beliefs both about tax payments (e.g., how much a person owes) and benefits (e.g., who gains from government revenue) affect attitudes toward taxes. But, these beliefs often reflect misunderstandings and are easily swayed by contextual influences. Negative attitudes have been linked to tax avoidance and evasion, significantly reducing government revenues. Understanding reasons for negative reactions to taxes can both improve attitudes and minimize consequences of persistent negative attitudes. Small changes to the tax collection process—such as eliciting taxpayer preferences, clearly connecting tax payments to benefits, reducing hassles for taxpayers, and appealing to norms—may reduce negative attitudes and increase compliance. Because all interventions involve both benefits and costs, policy makers should carefully test interventions in the relevant context before implementating at scale.
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NEIFAR, Souhir. "Causes of tax evasion in Tunisia: a survey study." International Journal of Accounting and Economics Studies 4, no. 1 (2015): 6. http://dx.doi.org/10.14419/ijaes.v4i1.5568.
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<p class="MsoNormal" style="text-align: justify; text-justify: inter-ideograph;"><span style="font-size: 9.0pt;">The purpose of this paper is to examine the causes of tax evasion in Tunisia. The paper uses the survey methodology. We use a sample of 101 participants divided into three major groups: business students’ participants, medicine students’ participants and other students’ participants. The results show that medicine students’ participants are more opposed to tax evasion than the other participants (business and others). We find also that women are more opposed to such a behavior. </span></p><p class="MsoNormal" style="text-align: justify; text-justify: inter-ideograph;"><span style="font-size: 9.0pt;">While our research unprecedentedly deals with the motivations tax evasion in Tunisia, other researchers have examined this issue analyzing other contexts. The addition of other statements to this survey will enrich the list of causes of tax evasion; other economical and sociological variables will be taken into account. Our findings can be valuable to both researchers and Tunisian regulators. For researchers, this research helps to understand the motivations of tax evasion in the Tunisian context. As far as regulators are concerned, this research highlights the reduction of the tax rates as possible cure.</span></p><span style="font-size: 18.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: Batang; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">Causes of tax evasion in Tunisia: a survey study</span>
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Szołno-Koguc, Jolanta, and Natalia Ołówko. "The phenomenon of tax avoidance – the essence, causes and measures (clauses) of prevention in the EU." Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia 53, no. 3 (2019): 73. http://dx.doi.org/10.17951/h.2019.53.3.73-83.
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<p>The problem of tax avoidance in the European Union (EU) has existed since the beginning of the EU internal market and is an important aspect at both the national and international levels. Among the most important reasons for this phenomenon are the inconsistent regulations and solutions applied in the tax systems of individual countries, the diverse and complicated nature of fiancial instruments and structures, the insufficient cooperation of tax administrations in EU countries or harmful tax competition. This state of affairs causes negative consequences for the budgets of individual countries and discriminates against honest taxpayers, because tax profits derived from tax evasion are invested in a competitive struggle against companies that reliably settle accounts with the tax authorities. The construction of an efficient and effective, yet fully fair tax system in the EU is intended to eliminate or significantly reduce the problem of tax avoidance. This is achieved by the measures currently underway (e.g. the introduction of a directive against tax avoidance or the elaboration by the Organisation for Economic Co-operation and Development (OECD) regarding the recommendations for local administrations in the field of national tax regulations). This article aims to highlight the importance of the tax avoidance problem and to present selected actions to solve it at both the national and EU levels. The structure of the study has been subordinated to the above, as along with the applied research method, including the analytical and conceptual approach.</p>
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Howard Miller, Dr Alfred. "Tax Strategies Employed by Overseas American Individuals and SMEs." Journal of Social Sciences Research, no. 53 (March 10, 2019): 690–99. http://dx.doi.org/10.32861/jssr.53.690.699.
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A study of the tax behavior of overseas Americans, both individuals and small firms is proposed. The researcher aims to discover and model behavior, through text analysis of data collected from a wide range of sources using interviews, surveys, blog and forum postings, published reports as well as personal communications, to demonstrate and inform using the pattern matching method initially proposed by Trochim (1989). Text mining and modeling techniques, using unsupervised machine learning facilitate large-scale analysis, and have been widely deployed in a range of language-based studies, driven by human-machine interaction. Major multinational corporations are excluded, and the study focuses on individuals and the smaller-scale juristic persons such as small and medium enterprises (SME). Behavioral approaches to taxation will motivate a better understanding of the phenomenon tax avoidance and tax evasion, once quantitative modeled. Overseas Americans are taxable, no matter where they reside globally, on the basis of having American citizenship. Non-citizens with a USA connection may also be subject to US taxes. The range of US taxable entities operating overseas include corporations, individuals, estates and trusts, and many of the small businesses filing as flow-through entities under the individual code, namely S-corporations, sole proprietorships, and partnerships, will be included in the study. There are an estimated 9 million taxable overseas Americans corporations and business entities. The Congressional Research Service (Gravelle, 2015), reported that as many as 100 billion U.S. dollars may go uncollected, due to tax evasion and a similar tax shortfall figure of 100 billion dollars is due to tax avoidance. Avoidance tends to be attributed to U.S. origin, multinational corporations and evasion by the smaller entities. The tax collection is exacerbated by changes to the 2018 tax code, which encourages compliance through tax cuts to a fixed 21% rate for the corporate sector, and reduced taxes for individual , opening up new avenues for aggressive tax avoidance strategies. A gap in the literature is the uncertainty regarding changing of the U.S. tax code in 2018 and how it will affect overseas American tax entities.
Dissertations / Theses on the topic "Major causes for tax evasion and avoidance"
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Florindo, Nuno Ricardo dos Santos. "Tax evasion and tax avoidance in Portugal : recent developments." Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/10420.
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Mestrado em Ciências Empresariais<br>O objectivo deste trabalho é o de identificar na literatura económica quais são as principais causas para a fraude e evasão fiscal, assim como analisar de que forma essas causas para a fraude e evasão fiscal se manifestam em Portugal.
A Metodologia utilizada assentou na identificação das principais causas para a fraude e evasão fiscal decorrente da análise da literatura mais relevante. De forma a analisar a situação de Portugal face a essas causas procurou-se analisar as boas práticas das EU e da OCDE e qual o seu grau de implementação em Portugal. Por outro lado foram analisadas na realidade nacional as condicionantes de cada causa.
Com este estudo, conclui-se que existem quatro principais causas de evasão e fraude fiscal (aversão ao risco, probabilidade de detecção, multas aplicadas e o possível retorno de uma situação de evasão). Em Portugal, as que se apresentam como tendo maior probabilidade de explicar a situação que vivenciada referem-se às multas aplicadas e à probabilidade de detecção de situações fraudulentas. Visando, este trabalho, um tema que é de grande sensibilidade, as conclusões encontram-se limitadas, principalmente pela escassez de informações sobre a situação em Portugal.
Pretende-se que este estudo sirva de base a futuras investigações nesta área.<br>The objective of this work is to identify, in literature, the major causes of tax evasion and avoidance as well as examine in which way these causes for tax evasion and avoidance are manifested in Portugal. The Methodology used sought to identify the main causes for tax evasion and avoidance arises from analysis of relevant literature. In order to analyze the situation in Portugal, with regard to these causes, we tried to ascertain the best practices of EU and OECD and their degree of implementation in Portugal. Moreover were analyzed the constraints of each cause, in the national reality. With this study it was found four major causes for tax evasion and avoidance (risk aversion, probability of detection, penalty rates and possible return of a successful situation of evasion). In Portugal those who stand as being more likely to explain the situation experienced are penalty rates and the probability of detection of fraudulent situations. Being the discussion of this theme of high sensitivity, the main limitation found are related with the short data about the situation in Portugal. It is intended that this work will serve as a basis for future research in this area.
Books on the topic "Major causes for tax evasion and avoidance"
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Mo, Phyllis Lai Lan. Tax avoidance and anti-avoidance measures in major developing economies. Praeger, 2004.
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Mo, Phyllis Lai Lan. Tax avoidance and anti-avoidance measures in major developing economies. Praeger, 2003.
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Tax avoidance and anti-avoidance measures in major developing economies. Praeger, 2003.
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Rosenblatt, Paulo. General anti-avoidance rules for major developing countries. Kluwer Law International, 2015.
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Mo, Phyllis Lai Lan. Tax Avoidance and Anti-Avoidance Measures in Major Developing Economies. Praeger Publishers, 2003.
Find full textBook chapters on the topic "Major causes for tax evasion and avoidance"
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Collier, Richard S. "Assessing the Cum-Ex Trade." In Banking on Failure. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198859673.003.0006.
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This chapter examines how the cum-ex transaction has been assessed to date before arguing that those assessments reflect a limited understanding of the real complexity and wider causes and implications of schemes such as the cum-ex trade. The reaction to cum-ex in the media and in political circles has focused on the scale of financial loss to the state and on the culpability of the individuals involved. This response to cum-ex involves relatively little focus on the nature of the transaction itself or how it came about. However, this chapter raises wider questions as to what transactions like cum-ex tell us about the nature of banks and inter-bank market activities, and what they reveal about tax systems. The chapter also explains what is meant by talking of bank ‘misconduct’, and considers the problematic distinction between tax avoidance and tax evasion.