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Relevant bibliographies by topics / Tax avoidance, tax evasion

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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"

1

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 (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 (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 (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 (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 imperfe

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Alm, James. "Compliance Costs and the Tax Avoidance-Tax Evasion Decision." Public Finance Quarterly 16, no. 1 (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

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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 Pakist

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Jain, Anil Kumar. "Tax Avoidance and Tax Evasion: The Indian Case." Modern Asian Studies 21, no. 2 (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 time

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Tanto, Viola. "Tax Avoidance in Albania." European Journal of Economics and Business Studies 6, no. 3 (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 t

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Marjit, Sugata, Marcel Thum, and André Seidel. "Tax Evasion, Corruption and Tax Loopholes." German Economic Review 18, no. 3 (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

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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 out

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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 paradi

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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 t

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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 w

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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 t

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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 in

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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.<br>En el presente ensayo se exponen y analizan la configuración, la regu

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Books on the topic "Tax avoidance, tax evasion"

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

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

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Tax avoidance in Australia. Federation Press, 2010.

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Legislating against tax avoidance. 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. Organization for Economic Co-operation and Development, 1987.

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Coleman, James. Tax avoidance law in New Zealand. CCH New Zealand, 2009.

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Coleman, James. Tax avoidance law in New Zealand. CCH New Zealand, 2009.

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Coleman, James. Tax avoidance law in New Zealand. CCH New Zealand, 2009.

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

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Platt, Stephen. "Tax Evasion/Avoidance." In Criminal Capital. 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. 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. 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. 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. 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, 3rd ed. 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. 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. 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. 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. 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. 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). 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). 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. 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. National Bureau of Economic Research, 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. National Bureau of Economic Research, 2017. http://dx.doi.org/10.3386/w23772.

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Engel, Eduardo M. R. A., and James Hines. Understanding Tax Evasion Dynamics. National Bureau of Economic Research, 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? National Bureau of Economic Research, 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, 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. National Bureau of Economic Research, 2019. http://dx.doi.org/10.3386/w25575.

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

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

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

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