Relevant bibliographies by topics / Tax avoidance, tax evasion

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax avoidance, tax evasion'

Author: Grafiati
Published: 24 April 2022

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Journal articles on the topic "Tax avoidance, tax evasion"

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Alstadsæter, Annette, Niels Johannesen, Ségal Le Guern Herry, and Gabriel Zucman. "Tax evasion and tax avoidance." Journal of Public Economics 206 (February 2022): 104587. http://dx.doi.org/10.1016/j.jpubeco.2021.104587.

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Merks, Paulus. "Tax Evasion, Tax Avoidance and Tax Planning." Intertax 34, Issue 5 (May 1, 2006): 272–81. http://dx.doi.org/10.54648/taxi2006042.

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Gravelle, Jane G. "Tax Havens: International Tax Avoidance and Evasion." National Tax Journal 62, no. 4 (December 2009): 727–53. http://dx.doi.org/10.17310/ntj.2009.4.07.

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Yoon Oh. "Tax Avoidance and tax evasion through tax haven entities." Journal of IFA, Korea 30, no. 1 (February 2014): 137–77. http://dx.doi.org/10.17324/ifakjl.30.1.201402.004.

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GUIAȘ, Emil Gheorghe, and Codruța Mihaela HĂINEALĂ. "TAX AVOIDANCE AND TAX EVASION IN EU: TRENDS AND EFFECTS." ANNALS OF THE UNIVERSITY OF ORADEA. ECONOMIC SCIENCES 30, no. 2 (December 2021): 229–38. http://dx.doi.org/10.47535/1991auoes30(2)024.

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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). In recent years, the debate on international tax policy has focused on tax avoidance strategies and tax evasion. Cases of tax evasion and tax evasion have become increasingly common. These phenomena were triggered by several factors. Some of them relate to European principles such as those relating to the free movement of persons, goods and capital, which led to the diversification and complexity of trade, under conditions of imperfect legislation. Other factors are the social and economic ones generated by the onset of the economic crisis. Another set of factors that have been favorable circumstances for the development, the phenomenon of tax avoidance and tax evasion, are those related to the degree of taxation that differs from one-member country to another and different tax systems. This expansion of the phenomenon of tax avoidance and tax evasion generates negative effects on the European economy, which are making their mark on the economy. In this context, concerns have arisen at EU level to create a legislative framework to mitigate these phenomena. As these two phenomena (tax avoidance and tax evasion) cannot be completely eradicated, it is very important to find the most efficient measures to combat them. Another element specific to the European Union that generates tax evasion and tax avoidance is Value Added Tax (VAT). As with any tax, Value Added Tax presents opportunities for tax avoidance and evasion. European Union experts believe that tax avoidance and tax evasion are important factors limiting revenue mobilization. Tax evasion and tax avoidance affect us all. ese phenomena occur both within a country and within the European Union, but also globally. That is why one country cannot solve the problem alone. The European Union and the Member States must work more together and at international level to combat the problem in the country within the Union but also outside the borders of the European Union. Thus, in principle, legislators can affect the decisions of the subjects by defining the boundary between legality and illegality. The purpose of this paper is to investigate the trends and effects resulting from tax avoidance and tax evasion behavior.
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Alm, James. "Compliance Costs and the Tax Avoidance-Tax Evasion Decision." Public Finance Quarterly 16, no. 1 (January 1988): 31–66. http://dx.doi.org/10.1177/109114218801600102.

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The analysis of the individual's choice of illegal tax evasion has typically ignored an alternative, legal method by which taxes can be reduced: tax avoidance. This article analyzes the joint individual choice of evasion and avoidance; it also examines optimal government policy in such a world. Its principal conclusion is that the existence of another channel for tax reduction alters many of the conclusions of the simpler evasion literature. Specifically, government policies that reduce evasion may not increase the tax base because avoidance may increase instead, and tax rate reductions may be a powerful tool for generating tax base increases because reductions make both evasion and avoidance less attractive. In addition, optimal government choices depend critically upon its objectives. The government selects larger values for its instruments when its goal is net revenue maximization or when those individuals who evade are not valued highly in its welfare function. It also appears that greater tax complexity generates more tax revenues.
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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 (April 15, 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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Jain, Anil Kumar. "Tax Avoidance and Tax Evasion: The Indian Case." Modern Asian Studies 21, no. 2 (April 1987): 233–55. http://dx.doi.org/10.1017/s0026749x00013792.

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‘Tax avoidance’ and ‘tax evasion’ are terms so frequently referred to in economic and business relationships today that they constitute part of our conversational language and people in general use these terms even without knowing their exact meaning and difference. Whereas tax avoidance implies a situation in which the taxpayer reduces his tax liability by taking advantage of the loop-holes and ambiguities in the legal provisions, in the case of tax evasion, facts are deliberately misinterpreted and the tax liability is understated. Thus, while tax avoidance is perfectly legal and is, at times, referred to as ‘tax planning’, tax evasion is illegal and, therefore, carries with it the risk of penalties and prosecutions under the tax laws. As such, the black economy comprises the sum total of all the various methods of tax evasion but does not include tax avoidance. Accordingly, whereas the consequences of the two phenomena are different for the taxpayers, both reduce the revenue of the Exchequer and consequently need to be checked to the greatest extent possible.
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Tanto, Viola. "Tax Avoidance in Albania." European Journal of Economics and Business Studies 6, no. 3 (December 12, 2020): 124. http://dx.doi.org/10.26417/270msu59a.

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This paper was written in order of the reforming of the tax system’s framework. Analysing phenomena such as tax evasion, tax avoidance, the use of legal loopholes to reduce tax liability in Albania was very challenged. In this paper is analysed also some other jurisdictions, which have served as a reference model for the reform of Albanian legislation, such as the Italian one and the legislation of the European Union. Recently, we were witnesses of a significant increase, in the quantitative and qualitative level, of tax evasion and tax avoidance. Often, the "battle" between the taxpayer and the contributor in bad faith is based on the probative power (burden of proof) of the elements of the transaction which must be verified by the tax administration. Even more often, this fight takes place over the basis of the correct interpretation of legal norms. Evasion is leaving more and more room for refined avoidance. Avoidance is no longer just the prerogative of big companies, corporations or powerful business groups, but it is turned into an ordinary management instrument for small and medium enterprises, even in special cases, even for natural persons. The paper analyses problems such as: basic and key aspects of tax evasion, by distinguishing with other concepts of tax law, such as tax planning and tax evasion, which are the forms of identifying tax evasion/avoidance, the meaning of the doctrine of abuse right. At the end of the paper, you can find a presentation on all findings and conclusions reached during the analysis of the above problems, and some recommendations for the improvement of the activity of the Tax Administration.
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Marjit, Sugata, Marcel Thum, and André Seidel. "Tax Evasion, Corruption and Tax Loopholes." German Economic Review 18, no. 3 (August 1, 2017): 283–301. http://dx.doi.org/10.1111/geer.12107.

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Abstract This paper addresses tax loopholes that allow firms to exploit borderline cases between legal tax avoidance and illegal tax evasion. In general, tax loopholes are detrimental to a revenue-maximizing government. This may change in the presence of corruption in the tax administration. Tax loopholes may serve as a separating mechanism that helps governments maximize revenues and curb corruption, which may explain why developing countries only gradually close loopholes in their tax codes.
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Dissertations / Theses on the topic "Tax avoidance, tax evasion"

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Tarrant, Greg. "The distinction between tax evasion, tax avoidance and tax planning." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1004549.

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Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income Tax Act they begin with a review of the distinction between tax evasion, tax avoidance and tax planning. Following a call for comment the SARS issued an Interim Response followed by the Revised Proposals which culminated in the withdrawal of the longstanding general anti-avoidance rules housed in section 103(1) and the introduction of new and more comprehensive anti-avoidance rules. In addition, the SARS has adopted an ongoing media campaign stressing the importance of paying tax in a country with a large development agenda like that of South Africa, the need for taxpayers to adopt a responsible attitude to the management of tax and the inclusion of responsible tax management as the greatest measure of a taxpayer's corporate and social investment. In tandem with this message the SARS have sought to vilify those taxpayers who engage in tax avoidance. The message is clear: tax avoidance carries reputational risks; those who engage in tax avoidance are unpatriotic or immoral and their actions simply result in an unfair shifting of the tax burden. The SARS is not alone in the above approach. Around the world tax authorities have been echoing the same message. The message appears to be working. Accounting firms speak of a "creeping conservatism" that has pervaded company boardrooms. What is not clear, however, is whether taxpayers, in becoming more conservative, are simply more fully aware of tax risks and are making informed decisions or whether they are simply responding to external events, such as the worldwide focus by revenue authorities and the media on tax avoidance. Whatever the reason, it is now critical, particularly in the case of corporate taxpayers, that their policies for tax and its attendant risks need to be as sophisticated, coherent and transparent as its policies in all other areas involving multiple stakeholders, such as suppliers, customers, staff and investors. How does a company begin to set its tax philosophy and strategic direction or to determine its appetite for risk? A starting point, it is submitted would be a review of the distinction between tax evasion, avoidance and planning with a heightened sensitivity to the unfamiliar ethical, moral and social risks. The goal of this thesis was to clearly define the distinction between tax evasion, tax avoidance and tax planning from a legal interpretive, ethical and historical perspective in order to develop a rudimentary framework for the responsible management of strategic tax decisions, in the light of the new South African general anti-avoidance legislation. The research methodology entails a qualitative research orientation consisting of a critical conceptual analysis of tax evasion and tax avoidance, with a view to establishing a basic framework to be used by taxpayers to make informed decisions on tax matters. The analysis of the distinction in this work culminated in a diagrammatic representation of the distinction between tax evasion, tax avoidance and tax planning emphasising the different types of tax avoidance from least aggressive to the most abusive and from the least objectionable to most objectionable. It is anticipated that a visual representation of the distinction, however flawed, would result in a far more pragmatic tool to taxpayers than a lengthy document. From a glance taxpayers can determine the following: That tax avoidance is legal; that different forms of tax avoidance exist, some forms being more aggressive than others; that aggressive forms of tax avoidance carry reputational risks; and that in certain circumstances aggressive tax avoidance schemes may border on tax evasion. This, it is envisaged, may prompt taxpayers to ask the right questions when faced with an external or in-house tax avoidance arrangement rather than simply blindly accepting or rejecting the arrangement.
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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
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.
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.
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Reineke, Rebecca Valeska [Verfasser]. "Essays on tax evasion and tax avoidance / Rebecca Valeska Reineke." Hannover : Gottfried Wilhelm Leibniz Universität Hannover, 2019. http://d-nb.info/1195137001/34.

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Otusanya, Olatunde Julius. "An investigation of tax evasion, tax avoidance and corruption in Nigeria." Thesis, University of Essex, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.511002.

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Barake, Mona. "Essays on tax havens and tax avoidance." Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01E061.

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Cette thèse contribue à la littérature en économie financière et en économie publique, plus spécifiquement la recherche sur les paradis fiscaux, l'évasion fiscale et la planification fiscale. Le premier chapitre est une revue de la littérature sur les principales études portant sur les paradis fiscaux, leurs définitions, rôles et conséquences. Le deuxième chapitre analyse les caractéristiques des paradis fiscaux. Une nouvelle liste est utilisée et contient les pays qui figurent dans les récentes fuites des Panama et Paradise Papers. En utilisant le modèle logit, les caractéristiques des paradis fiscaux sont explorées. Les résultats montrent que la bonne gouvernance est un facteur important qui caractérise les paradis fiscaux. Ces territoires semblent avoir une voix internationale (poids du pays) très basse ou très élevée. En comparant avec d'autres listes de paradis fiscaux, on peut montrer que la plupart des listes existantes sont biaisées. Le troisième chapitre identifie le transfert de bénéfices des plus grandes banques européennes. A partir de 2014, les institutions financières ont commencé à divulguer leurs activités pays par pays, conformément à la directive européenne CRD TV. En utilisant un échantillon de 2013 à 2019, je trouve que les bénéfices des banques sont sensibles au taux d'imposition, ce qui suggère que les banques réduisent leur fardeau fiscal via leurs filiales. Le transfert de bénéfices est estimé en utilisant deux approches : les différences entre les taux d'imposition des pays et les différences entre la rentabilité par employé. Selon la méthode utilisée, les banques européennes arrivent à transférer environ 7 â 14% de leurs bénéfices à l'étranger en 2017. Enfin, le dernier chapitre étudie la relation entre la Responsabilité Sociétale de !'Entreprise (RSE) et son agressivité fiscale. On utilise un échantillon d'entreprises allant de 2008 à 2018 dans un cadre mondial. Les résultats suggèrent que plus une entreprise est socialement responsable, plus elle évite les impôts. Cela est également vrai pour les entreprises ayant un niveau élevé de satisfaction des employés. Les entreprises socialement responsables font également du lobbying sur les questions fiscales. Globalement, le paiement de la juste part des impôts semble être dissocié de la notion de l'entreprise responsable
This thesis contributes to the literature in Financial Economies and Public Economies that considers research about tax havens, tax avoidance and tax planning. The first chapter is a literature review about the main studies that evolve around tax havens. The second chapter analyses the characteristics of tax havens. A new list is used and it consists of the countries that figure in the recent leaks of the Panama Papers and Paradise Papers. Using logit regressions, I find that Good governance is an important factor that characterize tax havens. These countries seem to either have very low international voice or very high one. We compare with other lists of tax havens and show that most existent lists are biased. The third chapter identifies profit shifting by the top European banks. Financial institutions as of 2014 started disclosing their activity on a country-by-country level, following the CRD IV EU directive. Using a sample from 2013 to 2019, I find that the banks' profits are sensitive to the tax rate suggesting that banks lower their tax burden through their subsidiaries. Profit shifting is estirnated by using two approaches: tax differentials and profitability differentials. Depending on the method used, profit shifting by the top European banks is between 7 to 15 percent of the total profits booked abroad in 2017. Finally, the last chapter studies the relationship between CSR and tax aggressiveness. We use a sample of firms from 2008 to 2018 in a worldwide framework. The findings suggest that the more a firm is socially responsible, the more it avoids taxes. That is also true for firms with hjgh level of employee satisfaction. Socially responsible firms engage as well in lobbying on tax issues. Overall, paying the fair share of taxes seems to be disassociated from the notion of the good corporate citizen
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Fan, Lyu. "Certified inside directors and tax avoidance: international evidence." HKBU Institutional Repository, 2017. https://repository.hkbu.edu.hk/etd_oa/430.

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Tax avoidance activities are complex, and the effective planning of these activities requires a mix of functional knowledge in business and a good understanding of a firm's operations. Armed with hands-on experience of running their firms' business and experience of other firms through their outside directorship appointments, certified inside directors (CIDs) are able to structure and execute tax avoidance activities for their firms. This study finds that firms with CIDs on their boards avoid more taxes. At the same time, only CIDs with no more than three outside directorships help firm save taxes. This study also supports that CIDs in complex firms and firms with bad environmental corporate social responsibility (CSR) avoid more taxes. This research extends the literature on corporate governance in general and inside directors in particular by examining whether CIDs can help firms save taxes.
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Wu, Rebecca Chieh. "A Study on the Appropriateness for Adopting ‘Universal’ Definitions for Tax Compliance and Non-Compliance: A New Zealand Case Study Approach." Thesis, University of Canterbury. Accounting and Taxation, 2012. http://hdl.handle.net/10092/7609.

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Issues and problems associated with the seriousness of tax non-compliance have increased dramatically over the years due to the widening tax gaps experienced by governments worldwide as a result of sophisticated transactions. To add to the severity of the situation are the concerns surrounding the difficulties associated with our abilities in defining what is meant by tax compliance, non-compliance and their relevant sub-categories. This study reviews both the international existing literature and New Zealand case law to examine how the concepts have (or have not) been defined over the years within particular studies and case law. The results are presented in the form of a critical literature review where the definitions (or descriptions) for the concepts are organized into tables, in order to compare how the definitions have (or have not) been ‘improved’ over the years. Lastly, this study discusses the implications regarding whether ‘universal’ definitions can or should be developed and attributed to each of the concepts in order to clear the murkiness between our understanding of the various concepts of tax compliance, non-compliance, and their sub-categories.
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Wilson, Peter Antony. "'BRICS' and international tax law." Thesis, Queen Mary, University of London, 2017. http://qmro.qmul.ac.uk/xmlui/handle/123456789/24872.

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This Thesis studies a new and evolving area of international tax law, namely, the international tax law of Brazil, Russia, India, China and South Africa, the 'BRICS', and concludes that the thrust of their divergences from the developed world's international tax law evolves from the necessity to counter the significant illicit outflow of funds while not disturbing inbound FDI or, in recent times, their outbound FDI while ensuring profits are taxed where created. The design of the divergences reflects more on the initial limited manpower capacity of their emerging tax authorities to deal with the complex international tax law issues and politically encouraged policy cooperation amongst the BRICS than it does of actual tax authority cooperation although not wishing to underestimate the importance of that cooperation. Relevant to my conclusions are the published positions of international governance organisations and financing institutions, BRICS tax administrations, scholars and precedent, and I have used that information, both for and against, to arrive at the most rational conclusions. While economic theories may be relevant, they are not relevant to this study. My research questions include what is the basis of the BRICS approach to core international tax law, in what way has their approach to defining evasion and avoidance been driven by the magnitude of profits shifted offshore and particularly to tax havens and whether their divergences from the developed world's approach to countering thin capitalisation, transfer pricing and controlled foreign companies have been fashioned by the necessity for countering the elevated level of abuse. My conclusions also reflect my research on whether the divergences have been designed to counter treaty abuse affiliated with the transactions implemented by MNEs intending to shift the profits offshore or the accumulation of passive income in tax havens and, on whether were the BRICS to localise the BEPS recommendations, would their capacity to counter this abuse be improved. My research also considers whether resolving the disputation arising from the increasing level of tax authority cross border audits and investigations can be facilitated through the adoption of alternative dispute resolution procedures. I also study whether the BRICS' response to the world's growing information exchanging architecture reflects their elevated necessity for gathering information to be used to stem illicit flows, countering international evasion and avoidance and ensuring profits are taxed where created. I conclude the study with recommendations for the BRICS Heads of Revenue to include in a Communique for updating their tax law and procedures which counter the abuse and assist in dispute resolution.
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Lai, Dominic. "Compliant(ish) : norm evasion and avoidance in doping, tax, and Indigenous rights." Thesis, University of British Columbia, 2016. http://hdl.handle.net/2429/59082.

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Norms literature assume that opponents of norms do not comply with its prescriptions, and will actively reject its’ logic patterns. While this may describe some patterns of norm contestation, actors that openly contest generally accepted norms may incur unbearable penalties. Other theories presume that a state may accept a norm’s logic patterns, but not comply as a result of an inability to comply. Evasion and avoidance present a different way of envisioning how actors may approach norms, compliance, and logic systems by delinking compliance and acceptance of normative logic. These concepts introduce opportunism as a key variable that also challenges presumptions about actor intentions. By examining the cases of doping in sport, tax law, and Indigenous rights, a pattern emerges where actors have been able to manipulate a norm’s compliance signals to technically comply with a norm while defeating the norm’s objectives. In turn, this allows actors to enjoy the benefits of non-compliance or partial compliance and compliance simultaneously, and escape detection by appearing to be compliant with the norm itself. These two concepts implicitly challenge the concept that compliance is a binary variable, and builds on a growing literature that suggests that the grey area between the poles of compliance and non-compliance may be more complex than expected.
Arts, Faculty of
Political Science, Department of
Graduate
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Echaiz, Moreno Daniel, and Moreno Sandra Echaiz. "Tax Avoidance: Critical Analysis of Current Regulations and Proposals for a Future Reform." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117810.

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This paper describes and analyzes the configuration, the normative regulation and assumptions of tax avoidance and its differentiation from tax evasion, current regulations on matters related to tax avoidance, disputes relating to this figure due supported, the impact of international tax avoidance through tax havens figure, the way our country aims to combat this figure and finally propose suggestions for improving the anti-elusive regulations in order not to infringe against the taxpayer and any proper legal regulation.
En el presente ensayo se exponen y analizan la configuración, la regulación normativa y los supuestos de la elusión tributaria, así como su diferenciación con la evasión tributaria, la normatividad actual sobre materias vinculadas a la elusión tributaria, las controversias en relación a esta figura debidamente sustentadas, el impacto de la elusión tributaria a nivel internacional a través de la figura de los paraísos fiscales, la manera cómo nuestro país pretende combatir esta figura y, finalmente, planteamos propuestas de mejora a la normatividad anti-elusiva a fin que no se atente contra el contribuyente y exista una adecuada regulación jurídica.
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Books on the topic "Tax avoidance, tax evasion"

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Slemrod, Joel. Tax avoidance, evasion, and administration. Cambridge, MA: National Bureau of Economic Research, 2000.

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Burkin, Jonathan K. Tax havens: International avoidance and evasion. Hauppauge, NY: Nova Science Publishers, 2011.

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Tax avoidance in Australia. Annandale, N.S.W: Federation Press, 2010.

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Legislating against tax avoidance. Amsterdam: IBFD, 2008.

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Affairs, Organisation for Economic Co-operation and Development Committee on Fiscal. International tax avoidance and evasion: Four related studies. Paris: Organization for Economic Co-operation and Development, 1987.

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Coleman, James. Tax avoidance law in New Zealand. Auckland, N.Z: CCH New Zealand, 2009.

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Coleman, James. Tax avoidance law in New Zealand. Auckland, N.Z: CCH New Zealand, 2009.

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Coleman, James. Tax avoidance law in New Zealand. Auckland, N.Z: CCH New Zealand, 2009.

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Mo, Phyllis Lai Lan. Tax avoidance and anti-avoidance measures in major developing economies. Westport, CT: Praeger, 2004.

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Mo, Phyllis Lai Lan. Tax avoidance and anti-avoidance measures in major developing economies. Westport, Conn: Praeger, 2003.

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Book chapters on the topic "Tax avoidance, tax evasion"

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Platt, Stephen. "Tax Evasion/Avoidance." In Criminal Capital, 170–87. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137337306_10.

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Bardopoulos, Anne Michèle. "Tax Avoidance and Tax Evasion." In Law, Governance and Technology Series, 337–41. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-15449-7_25.

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Beckett, Paul. "Tax avoidance and tax evasion." In Tax Havens and International Human Rights, 110–40. New York : Routledge, 2017. | Series: Human rights and: Routledge, 2017. http://dx.doi.org/10.4324/9781315618432-5.

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Warburton, Christopher E. S. "Tax avoidance and evasion." In Economic Analysis and Law, 273–313. Abingdon, Oxon ; New York, NY : Routledge, 2020.: Routledge, 2020. http://dx.doi.org/10.4324/9780429343964-7.

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Christians, Allison. "Distinguishing tax avoidance and evasion." In The Routledge Companion to Tax Avoidance Research, 417–29. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-26.

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Harrison, Karen, and Nicholas Ryder. "The avoidance and evasion of tax." In The Law Relating to Financial Crime in the United Kingdom, 191–211. 3rd ed. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003091431-8.

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Machan, Tibor R. "Taxation: The Ethics of Its Avoidance or Dodging." In The Ethics of Tax Evasion, 73–82. New York, NY: Springer New York, 2011. http://dx.doi.org/10.1007/978-1-4614-1287-8_4.

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Kogler, Christoph, and Erich Kirchler. "Taxpayers’ Subjective Concepts of Taxes, Tax Evasion, and Tax Avoidance." In Ethics and Taxation, 191–205. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-15-0089-3_8.

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Kasper, Matthias, Jerome Olsen, Christoph Kogler, Jennifer Stark, and Erich Kirchler. "Individual attitudes and social representations of taxation, tax avoidance and tax evasion." In The Routledge Companion to Tax Avoidance Research, 289–303. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-19.

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Knoll, Bodo, Nadine Riedel, Farzaneh Shamsfakhr, and Kristina Strohmaier. "Corporate tax evasion and avoidance in developing countries." In The Routledge Companion to Tax Avoidance Research, 225–41. New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673745-15.

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Conference papers on the topic "Tax avoidance, tax evasion"

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Kolodziej, Sabina. "THE RELATIONSHIP BETWEEN TAX ATTITUDES, TAX AVOIDANCE, TAX EVASION AND RISK PROPENSITY AMONG ENTREPRENEURS AND EMPLOYEES � RESEARCH RESULTS." In SGEM 2014 Scientific Conference on PSYCHOLOGY AND PSYCHIATRY, SOCIOLOGY AND HEALTHCARE, EDUCATION. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b11/s1.067.

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Oyenuga, Sinmisola. "Real Estate Tax Avoidance and Tax Evasion; Consequences to National Development, Case of Lagos State, Nigeria." In 12th African Real Estate Society Conference. African Real Estate Society, 2012. http://dx.doi.org/10.15396/afres2012_123.

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Oyenuga, Sinmisola. "Real Estate Tax Avoidance and Tax Evasion; Consequences to National Development, Case of Lagos State, Nigeria." In 12th African Real Estate Society Conference. African Real Estate Society, 2012. http://dx.doi.org/10.15396/afres2012_133.

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Meiryani, Meiryani, Erick Fernando, Mohamad Heykal, Miranda Hotmadia, and Steven Bahari. "Illegal Avoidation of Tax Expenses by Using the Evasion Tax." In ICEME 2021: The 2021 12th International Conference on E-business, Management and Economics. New York, NY, USA: ACM, 2021. http://dx.doi.org/10.1145/3481127.3481197.

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"Knowledge Management for tax Purposes and the Ethics of tax Evasion." In 20th European Conference on Knowledge Management. ACPI, 2019. http://dx.doi.org/10.34190/km.19.186.

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Mathews, Jithin, Priya Mehta, Suryamukhi Kuchibhotla, Dikshant Bisht, Sobhan Babu Chintapalli, and S. V. Kasi Visweswara Rao. "Regression Analysis towards Estimating Tax Evasion in Goods and Services Tax." In 2018 IEEE/WIC/ACM International Conference on Web Intelligence (WI). IEEE, 2018. http://dx.doi.org/10.1109/wi.2018.00011.

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Sonia, Sonia, and Haryo Suparmun. "Factors Influencing Tax Avoidance." In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.52.

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Mangoting, Yenni, Vanessa Alma Sumarno, Talita Gloria, and Sonia Dwi Indriani. "Does Coercive Power Influence The Relationship of Tax Morale on Tax Evasion." In 23rd Asian Forum of Business Education(AFBE 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200606.010.

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Ioana Corina, Abrudan. "TAX EVASION FLAG OF THE CONTEMPORARY ECONOMY." In 3rd International Scientific Conference on Economics and Management. Association of Economists and Managers of the Balkans, Belgrade; Faculty of Management Koper; Doba Business School - Maribor; Integrated Business Faculty - Skopje; Faculty of Management - Zajecar, 2019. http://dx.doi.org/10.31410/eman.2019.243.

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Mathews, Jithin, Priya Mehta, Suryamukhi, and Sobhan Babu. "Link prediction techniques to handle tax evasion." In CODS COMAD 2021: 8th ACM IKDD CODS and 26th COMAD. New York, NY, USA: ACM, 2020. http://dx.doi.org/10.1145/3430984.3430998.

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Reports on the topic "Tax avoidance, tax evasion"

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Slemrod, Joel, and Shlomo Yitzhaki. Tax Avoidance, Evasion, and Administration. Cambridge, MA: National Bureau of Economic Research, January 2000. http://dx.doi.org/10.3386/w7473.

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Gándelman, Néstor, and Rubén Hernández-Murillo. Tax Competition and Tax Harmonization with Evasion. Federal Reserve Bank of St. Louis, 2002. http://dx.doi.org/10.20955/wp.2002.015.

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Alstadsæter, Annette, Niels Johannesen, and Gabriel Zucman. Tax Evasion and Inequality. Cambridge, MA: National Bureau of Economic Research, September 2017. http://dx.doi.org/10.3386/w23772.

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Engel, Eduardo M. R. A., and James Hines. Understanding Tax Evasion Dynamics. Cambridge, MA: National Bureau of Economic Research, January 1999. http://dx.doi.org/10.3386/w6903.

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Battaglini, Marco, Luigi Guiso, Chiara Lacava, and Eleonora Patacchini. Tax Professionals: Tax-Evasion Facilitators or Information Hubs? Cambridge, MA: National Bureau of Economic Research, April 2019. http://dx.doi.org/10.3386/w25745.

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Gamannossi degl’Innocenti, Duccio, and Matthew D. Rablen. Tax avoidance and optimal income tax enforcement. The IFS, June 2017. http://dx.doi.org/10.1920/wp.ifs.2017.1708.

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Besley, Timothy, Anders Jensen, and Torsten Persson. Norms, Enforcement, and Tax Evasion. Cambridge, MA: National Bureau of Economic Research, February 2019. http://dx.doi.org/10.3386/w25575.

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Crocker, Keith, and Joel Slemrod. Corporate Tax Evasion with Agency Costs. Cambridge, MA: National Bureau of Economic Research, August 2004. http://dx.doi.org/10.3386/w10690.

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Poterba, James. Tax Evasion and Capital Gains Taxation. Cambridge, MA: National Bureau of Economic Research, January 1987. http://dx.doi.org/10.3386/w2119.

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Giovannini, Alberto. International Capital Mobility and Tax Evasion. Cambridge, MA: National Bureau of Economic Research, December 1987. http://dx.doi.org/10.3386/w2460.

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