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

Author: Grafiati

Published: 24 April 2022

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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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

degl’Innocenti, Duccio Gamannossi, and Matthew D. Rablen. "Income Tax Avoidance and Evasion." Public Finance Review 45, no. 6 (November 16, 2016): 815–37. http://dx.doi.org/10.1177/1091142116676362.

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We characterize optimal individual tax evasion and avoidance when taxpayers “narrow bracket” the joint avoidance/evasion decision by exhausting all gainful methods for legal avoidance before choosing whether or not also to evade illegally. We find that (1) evasion is an increasing function of the audit probability when the latter is low enough, yet tax avoidance is always decreasing in the probability of audit; (2) an analogous finding to the so-called Yitzhaki puzzle for evasion also holds for tax avoidance—an increase in the tax rate decreases the level of avoided income and the level of avoided tax; and (3) that, holding constant the expected return to evasion, it is not always the case that the combined loss of reported income due to avoidance and evasion can be stemmed by increasing the fine rate and decreasing the audit probability.

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12

Deák, Dániel. "Legal Considerations of Tax Evasion and Tax Avoidance." Society and Economy 26, no. 1 (June 1, 2004): 41–85. http://dx.doi.org/10.1556/socec.26.2004.1.2.

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13

Fuest, Clemens, and Friedrich Schneider. "Tax evasion, tax avoidance and shadow economy: introduction." International Tax and Public Finance 19, no. 1 (December 17, 2011): 1–4. http://dx.doi.org/10.1007/s10797-011-9206-8.

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14

Simser, Jeffrey. "Tax evasion and avoidance typologies." Journal of Money Laundering Control 11, no. 2 (May 9, 2008): 123–34. http://dx.doi.org/10.1108/13685200810867456.

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15

Stehr, Mark. "Cigarette tax avoidance and evasion." Journal of Health Economics 24, no. 2 (March 2005): 277–97. http://dx.doi.org/10.1016/j.jhealeco.2004.08.005.

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16

Onu, Diana, Lynne Oats, Erich Kirchler, and Andre Julian Hartmann. "Gaming the System: An Investigation of Small Business Owners’ Attitudes to Tax Avoidance, Tax Planning, and Tax Evasion." Games 10, no. 4 (November 8, 2019): 46. http://dx.doi.org/10.3390/g10040046.

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To a large extent, the body of research that looks at individuals’ compliance with the law focuses on the dichotomy between compliance as rule-following and noncompliance as rule-breaking. However, a fascinating case of noncompliance is that where individuals selectively follow existing rules in order to circumvent the legal principle, this behaviour has been termed ‘creative compliance.’ In the current study, we investigated the psychological underpinnings of ‘creative compliance’ by assessing the attitudes of tax avoidance (significant minimisation of tax liability perceived to be legal) and tax evasion (illegal tax minimisation) of 330 owners of small businesses. We found that tax avoidance and tax evasion were perceived as qualitatively distinct by respondents and that they were predicted by different factors. While both tax avoidance and tax evasion were associated with weak personal norms to contribute to the tax system, tax avoidance was associated with a perception that the tax system is unfair, and that tax law has ‘loopholes’ that can be exploited, while tax evasion was predicted by the perception that evasion is a trivial crime. Overall, we provide insight into the under-investigated behaviour of ‘creative compliance’ and propose future research directions.

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17

Ochoa León, Martha. "Elusión o evasión fiscal / Tax avoidance or evasion." RICEA Revista Iberoamericana de Contaduría, Economía y Administración 3, no. 5 (November 21, 2014): 18. http://dx.doi.org/10.23913/ricea.v3i5.19.

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Elusión o Evasión Fiscal, figuras que encontramos dentro del Derecho Tributario, derecho que regula las normas y principios para la obtención de la contribuciones, como el ingreso más importante que un Estado requiere para realizar su actividad económica, la cual se enfoca en el bienestar común de una sociedad, vertida primordialmente en Educación, Seguridad, y Salud, por lo tanto, a mayores recursos, mejores Programas.

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18

Muceku, Hysen, and Teuta Balliu. "The Albanian Taxpayers’ Perception of the Current Tax System and Its Impact on Informal Economy, Tax Evasion and Tax Avoidance." Mediterranean Journal of Social Sciences 8, no. 1 (January 26, 2017): 470–77. http://dx.doi.org/10.5901/mjss.2017.v8n1p470.

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Abstract Tax revenues constitute the main source of public expenditure financing. The main problem that the public finances in Albania are facing today is the lack of public revenue to the level that the execution of the public spending requires. This is the result of a still high level of informal economy, tax evasion and tax avoidance. The reforms undertaken by the Albanian governments in the past two decades in order to manage the main factors of the informal economy, tax evasion, and tax avoidance have not had the expected results. Poor performance of the fiscal administration agencies has allowed fiscal policies and strategies approved by governments not to be implemented, thus creating a lot of problems and difficulties with an impact on the reduction of the efficiency of the fiscal system. This paper deals with the perception of the Albanian taxpayer for the current tax system in Albania. It also deals with its impact on the informal economy, tax evasion and tax avoidance. It analyses the main factors affecting the informal economy, tax evasion and tax avoidance, and the perception that Albanian taxpayers have for the current fiscal system. A fiscal system must be effective and perceived as fair in order to encourage voluntary payment of taxes thus bringing increased revenue, reduction of informality, tax evasion and tax avoidance. In order to realize this paper we used questionnaires with focused taxpayers, explaining the techniques of collecting, interpreting and analyzing the data. The paper concludes with the main conclusions of how Albanian taxpayers perceive the current tax system. It also provides recommendations for improving the current fiscal system based on the perception of taxpayers.

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19

MURRAY, MATTHEW N. "WOULD TAX EVASION AND TAX AVOIDANCE UNDERMINE A NATIONAL RETAIL SALES TAX?" National Tax Journal 50, no. 1 (March 1, 1997): 167–82. http://dx.doi.org/10.1086/ntj41789248.

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20

Bako, Paul Matudi. "Factors Influencing Tax Avoidance and Tax Evasion in Nigeria: A Case Study of Wukari, Taraba State." Journal of Accounting Research, Organization and Economics 4, no. 2 (August 1, 2021): 114–26. http://dx.doi.org/10.24815/jaroe.v4i2.18385.

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Objective – The goal of this study is to assess several factors that influence tax avoidance and evasion in Nigeria, with a focus on Wukari, Taraba State. Particularly this study is aimed to ascertain the influence of corruption on individual tax avoidance and evasion in Nigeria, whether lack of transparency and accountability in public institutions influences individual tax avoidance and evasion in Nigeria, to examine the influence of tax system injustice on individual tax avoidance and evasion in Nigeria, and to evaluate the impact of tax system complexity on individual tax avoidance and evasion in Nigeria. Design/methodology – This study adopts a survey research design with a sample size of 308 questionnaires administered and 230 questionnaires were collected which represents 75% response rate. Descriptive statistics like mean, standard deviation and percentages, inferential statistics like multiple regressions were used. Results – It was found that corruption, lack of transparency and accountability, tax system injustice and tax system complexity all have a substantial impact on tax avoidance and evasion in Nigeria. Urgent step should be taken by public office holders in particular and government representatives in general to live above board when it comes to transparency and accountability. In addition, there should be zero tolerance for corruption within and outside the tax system; anyone found guilty of corruption should be made to face the wrath of the law. Conclusively, Nigeria government should make deliberate efforts to ensure the nation’s financial statement is published depicting our revenue as well as expenditure incurred regularly (monthly basis, quarterly or annually). Limitation/Suggestion – This study concentrated on only four factors identified to have an influence on tax avoidance and evasion in Nigeria. It is also constrained to Wukari, Taraba State which is just one amongst the sixteen local governments in the State and as such may not be applicable to other local governments within and outside the State.

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21

Lim, Setiadi Alim, and Lilik Indrawati. "Antisipasi Peraturan Perpajakan Di Indonesia Terhadap Praktek Perpajakan Negara-Negara Tax Haven." BIP's JURNAL BISNIS PERSPEKTIF 5, no. 2 (July 31, 2013): 168–93. http://dx.doi.org/10.37477/bip.v5i2.132.

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To attract investors, some countries called tax haven countries have done unfair taxation practices. The practice of taxation by the tax haven countries encourage further growth in the activity of tax avoidance and tax evasion internationally. Almost all countries in the world are harmed by the practice of taxation of tax haven countries. The OECD has limited the practices unfair taxation of tax haven countries. Each country around the world will try to anticipate intensely the activity of tax avoidance and tax evasion through international cooperation and incorporate prevention efforts in taxation regulations. This paper will try to assess whether the provision of taxation in Indonesia has been able to anticipate the activities of international tax avoidance and tax evasion.

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22

Darma, Rizky, Yuniarti Dwi Jayanthi Tjahjadi, and Susi Dwi Mulyani. "PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE , DAN RISIKO PERUSAHAAN TERHADAP TAX AVOIDANCE." Jurnal Magister Akuntansi Trisakti 5, no. 2 (August 2, 2019): 137. http://dx.doi.org/10.25105/jmat.v5i2.5071.

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<p><em>Tax is the biggest source of income for Indonesia, so it becomes very important to improve adherence to the taxpayers in Indonesia. The fact that Indonesia has failed to achieve its target for tax income only shows that the nation still faces lack of obedience from the tax payers. Many companies in Indonesia have tried to alleviate their tax expenses, either legally (Tax Avoidance) or illegally (Tax evasion). This Research describes the effect of profit management, independent commissioners, audit committee, institutional ownership, and corporate risk may fa</em><em>ces from practicing tax evasion legally (Tax Avoidance). In this thesis, tax avoidance is described by Abnormal Book Tax Difference, which is an abnormal form of difference tax accounting differences. Samples were taken from manufacturing companies listed in Indonesia Stock Exchange within the period of 2011 – 2015 with purposive sampling method so the result is 68 samples company will be taken. The results of this study indicate that profit management, audit committees, and corporate risk influence the practice of tax evasion (Tax Avoidance), while the independent directors and institusional ownership do not have a significant impact on the practice of tax evasion (Tax Avoidance) in Indonesia.</em><em></em></p>

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23

Tanto, Viola. "The International Company and Tax Avoidance." European Journal of Multidisciplinary Studies 3, no. 1 (December 1, 2016): 63. http://dx.doi.org/10.26417/ejms.v3i1.p63-71.

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In combination with sluggish economic development, the financial crisis and the debt crisis that it triggered have contributed to the fact that tax evasion, tax fraud and tax avoidance are recognized as a serious problem. Tax evasion and tax fraud by well-known personalities from politics, sport, the arts and commerce also attract intensive coverage in the media. In the companies sector, internationalization makes it easier for global corporations to shift their profits to low-tax countries and thus to minimize their tax bill. This paper shall discuss also, the measures to combat international tax evasion to be worked out by the OECD and the G20. The fact that multinational corporations are able to reduce their tax burden on profits through tax-saving plans has been known for decades. There are several reasons for the massive increase in this phenomenon in recent years. On the one hand there has been increasing globalisation, on the other corporate structures have also changed massively in recent decades. Tax havens play an important role in this context and there is practically no global player without branches in tax havens

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Tanto, Viola. "The International Company and Tax Avoidance." European Journal of Multidisciplinary Studies 1, no. 6 (December 1, 2016): 64. http://dx.doi.org/10.26417/282vsr16t.

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In combination with sluggish economic development, the financial crisis and the debt crisis that it triggered have contributed to the fact that tax evasion, tax fraud and tax avoidance are recognized as a serious problem. Tax evasion and tax fraud by well-known personalities from politics, sport, the arts and commerce also attract intensive coverage in the media. In the companies sector, internationalization makes it easier for global corporations to shift their profits to low-tax countries and thus to minimize their tax bill. This paper shall discuss also, the measures to combat international tax evasion to be worked out by the OECD and the G20. The fact that multinational corporations are able to reduce their tax burden on profits through tax-saving plans has been known for decades. There are several reasons for the massive increase in this phenomenon in recent years. On the one hand there has been increasing globalisation, on the other corporate structures have also changed massively in recent decades. Tax havens play an important role in this context and there is practically no global player without branches in tax havens

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25

Salé, Michael J., Oltiana Muharremi, and Meleq Hoxhaj. "Albanian Individual Taxpayers Perceptions and Determinants on Ethical Behavior Regarding Tax Compliance." Business Ethics and Leadership 5, no. 1 (2021): 66–80. http://dx.doi.org/10.21272/bel.5(1).66-80.2021.

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Tax evasion and tax avoidance are among the most addressed topics in economic literature in recent years, as one of the most discussed issues in different countries. The research’s primary purpose is to present Albanian residents’ and taxpayers’ perceptions regarding tax evasion, tax avoidance, and tax compliance. The leading indicators used in this report, the attitude towards tax evasion and tax avoidance, rely on individual taxpayers’ perceptions and not on factual evidence such as the amount of income hidden from the tax authorities. Several studies have been done in different countries regarding the population’s perception regarding factors affecting evasion. In this paper, we investigated the following logical sequence: in the beginning, we provided an overview of the fiscal system and legislation, informal economy, and fiscal evasion in Albania. This analysis data was taken from reports from national and international organizations. After this, we analyzed data obtained from a survey issued to 387 taxpayer individuals in Albania. Our objective was to identify, using empirical analysis, factors that influence an individual’s ethical perception of tax avoidance and evasion. The statistical analyses we carried out in the paper were factor analyses and ordinal logistic linear regression analyses using the JMP statistical software. Based on the empirical research, we concluded that government policies positively correlate with taxpayers’ behavior regarding tax compliance. Among other determinants influencing tax evasion, we have evaluated that higher tax rates are an essential element. The results of the research can be helpful for governments and other policymakers’ institutions.

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26

Lagodienko, Natalia, Victoriia Palamarchuk, and Vladyslav Hamaiun. "Monitoring the Impact of Tax Avoidance on the State Budget of Ukraine." Modern Economics 23, no. 1 (October 27, 2020): 89–94. http://dx.doi.org/10.31521/modecon.v23(2020)-14.

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Introduction. Due to unstable economic situation in the country, the constant state budget deficit, the high level of the shadow economy in Ukraine and the crisis in the world, it is necessary to develop effective mechanisms to combat tax evasion, improve tax legislation and reform the tax system. The level of tax evasion in Ukraine tends to increase steadily. Therefore, there is a need to study the problem of tax evasion in Ukraine and its impact on the economy. Purpose. The main purpose of the study is to monitor the impact of tax evasion on the state budget of Ukraine. Results. The impact of tax evasion on the state budget of Ukraine in the conditions of unstable economic situation was monitored. The regulatory framework of Ukraine on tax evasion is indicated. Schematically presents the composition of a criminal offense – tax evasion. The dynamics of revenues of the state and consolidated budgets of Ukraine are presented. The dynamics of tax revenues to the state and consolidated budgets of Ukraine is analyzed. The average indicators of revenues of the state and consolidated budgets, the average indicators of the share of tax revenues in the total revenues of the state and consolidated budgets of Ukraine during the study period are calculated. The main schemes of tax evasion in Ukraine and conditional losses from them for the state budget are studied. The level of tax burden in the state is determined and its dynamics are presented. It has been proven that tax evasion has a negative impact on Ukraine’s economy. Conclusions. We are convinced that the introduction of effective mechanisms to combat tax evasion, adaptation to modern conditions of digitalization, improvement and updating of tax legislation, increasing trust between taxpayers and the state, combating bureaucracy and corruption, reforming the tax system – all this will help educate Ukrainian citizens. tax responsible population, minimize opportunities for tax evasion, reduce accounts payable and the impact of creditors on the economy and political situation in the country, improve economic performance in the country, increase the level of economic and national security of Ukraine.

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Ahrens, Leo, Lukas Hakelberg, and Thomas Rixen. "Transcending Tax Competition: How Financial Transparency Enables Governments to Tax Portfolio Capital." Intertax 49, Issue 6/7 (June 1, 2021): 549–54. http://dx.doi.org/10.54648/taxi2021053.

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28

Yeoh, Peter. "Tax Efficient and Tax Secrecy Destinations: Legal, Okay or Not?" Business Law Review 39, Issue 2 (April 1, 2018): 34–43. http://dx.doi.org/10.54648/bula2018009.

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Summary This article examines revelations of the Panama Papers and Paradise Papers that suggest the controversial roles of offshore financial centres for tax avoidance, tax evasion, and money laundering manoeuvers. It follows through with a review of suggested remedial responses.

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29

Abdulrazaq, M. T. "Judicial and Legislative Approaches to Tax Evasion and Avoidance in Nigeria." Journal of African Law 29, no. 1 (1985): 59–71. http://dx.doi.org/10.1017/s0021855300005623.

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This paper attempts to look at tax evasion and avoidance and the approach of the Nigerian courts and legislature. The starting point is an incursion into the history of taxation, especially personal taxation in Nigeria. Attempts are also made to define and distinguish evasion and avoidance while at the same time possible reasons are explored for explaining why people react to evasion and avoidance.Reasons are given for resorting to English judicial decisions in explaining various Nigerian circumstances and lessons learnt from them are noted. The attitude of the Nigerian courts and legislature to tax evasion and avoidance are illustrated and in conclusion suggestions are offered to remedy the various anomalies in the system which aid tax evasion and avoidance.

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30

Ceriani, Vieri. "The Fight against Tax Evasion and Avoidance." ECONOMIA PUBBLICA, no. 3 (June 2015): 201–9. http://dx.doi.org/10.3280/ep2014-003011.

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31

McBarnet, Doreen. "Legitimate rackets: Tax evasion, tax avoidance, and the boundaries of legality." Journal of Human Justice 3, no. 2 (September 1992): 56–74. http://dx.doi.org/10.1007/bf02619290.

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32

Khafizah, Nurul, Azwardi Azwardi, and Lukluk Fuadah. "The Influence of Tax Knowledge, Tax Service Quality, Tax Audit, and Use of Tax Sanctions on Tax Evasion: The Case Study of KPP Pratama Seberang Ulu 1 Palembang." Accounting and Finance, no. 4(90) (2020): 68–74. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-68-74.

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Tax evasion and tax avoidance and is part of tax planning which aims to reduce the amount of tax payments. As an illegal act, it is clear that tax evasion violates the law so that the practice is not allowed. The tax evasion action is cheating, because taxpayers try to manipulate transactions so that costs arise that reduce income and even cause losses. Tax evasion is detrimental to the state, because the tax value paid by taxpayers is not the value it should be. It could even be that taxpayers are free from tax burden if their income is minus or experiences a loss. The purpose of the study is to find out how tax knowledge, tax service quality, tax audit and use of tax sanctions affect tax evasion, using a basic approach to the theory of attribution. The sample of the study consists of 114 respondents. The materiality and consistency of all factors selected for analysis were verified by testing and using the Cronbach's alpha. According to the results of the study, all factors (knowledge of tax legislation, quality of tax services, tax audit and use of tax sanctions) have a positive and significant impact on the level of tax evasion, i.e. lead to a reduction in such actions by taxpayers. Future research on this topic can be developed by adding research variables; such as the modernization of the tax administration system, transparency of tax spending, audit risk, taxpayer awareness, tax justice, tax regulations, and other variables that may affect tax evasion (tax evasion). In addition the research sample can also expand by increasing the number of respondents in order to represent the population accurately and more deeply and using different research methods such as purposive sampling method and direct interviews with taxpayers and tax officials to obtain deeper data.

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Kirchler, Erich, Boris Maciejovsky, and Friedrich Schneider. "Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?" Journal of Economic Psychology 24, no. 4 (August 2003): 535–53. http://dx.doi.org/10.1016/s0167-4870(02)00164-2.

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Montenegro, Tânia Menezes. "Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study." Sustainability 13, no. 20 (October 10, 2021): 11166. http://dx.doi.org/10.3390/su132011166.

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This study uses a sample of 25 OECD countries to examine the association between CSR, national governance and tax evasion at the country level. The interaction between country-level governance and CSR relative to tax avoidance is also explored. The findings suggest that neither the ESG dimensions nor the overall CSR measure are significant determinants of tax evasion at the country level. In contrast, national governance quality is significantly and negatively related to tax evasion. Significant support is also found for the mediating effect of national governance on the association between CSR and tax evasion: in countries with weak national governance, CSR and country-level governance are substitutes; in countries with strong national governance, CSR reporting (in particular, environmental disclosures) seems to be used as a cosmetic and compensatory tool for firms to mitigate the reputational risk and public concern arising from tax evasion activities. The findings are theoretically and practically relevant as they underscore not only the importance of national governance in mitigating tax evasion but also the relevance of the mediating effect of national governance on the relationship between CSR and tax evasion. The evidence highlights the need for policymakers in countries with strong national governance to design new/strong anti-tax avoidance regulations.

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Lénártová, Gizela. "The Economic and Social Consequences of Tax Havens in the World." SHS Web of Conferences 83 (2020): 01041. http://dx.doi.org/10.1051/shsconf/20208301041.

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The tax havens in the world have become the global phenomenon related tax avoidance, tax fraud and evasion and money laundering. The aim of the paper is to analyze their scope and to assess economic and social consequences of their existence in the world society, world economy, international and national tax systems. Many analyzes of the current situation and reported cases show that tax havens are threatening the stable development of the world economy, causing negative consequences of the economic, social, security and humanitarian nature of the global scale. Combating tax avoidance, tax fraud and evasion through tax havens must be stronger and more effective all around the world.

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Gunduz Guliyeva, Aygun. "FEATURES OF THE FİGHT AGAİNST TAX OFFENCES İN THE EUROPEAN UNİON." SCIENTIFIC WORK 65, no. 04 (April 23, 2021): 337–40. http://dx.doi.org/10.36719/2663-4619/65/337-340.

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Every year, the European Union loses billions of euros of public money due to tax avoidance, tax evasion and tax fraud. As a consequent, Member States suffer significant losses of revenue, as well as a dent to the efficiency their tax systems. Moreover, some EU Member States - notably the Netherlands, Ireland, Belgium, Luxembourg, Malta and Cyprus - are using unfair practices to increase the artificial exchange of profits of multinational corporations. This unprecedented challenge deeply questions the ways and means of cooperation, not only for the Taxation and Customs Union, but also within the area of Freedom, Security and Justice, put forward by the Lisbon Treaty. Key words: EU, tax, tax avoidance, evasion, fraud, harmonisation, direct tax, indirect tax

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Mugarura, Norman. "Can “harmonization” antidote tax avoidance and other financial crimes globally?" Journal of Financial Crime 25, no. 1 (January 2, 2018): 187–209. http://dx.doi.org/10.1108/jfc-06-2016-0045.

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Purpose The purpose of this research paper is to underscore that harmonization of laws, much as it might not offer a lasting cure of tax avoidance and other forms of financial crimes, can enhance the fight against it and subsequently help to forestall it. Tax avoidance has remained an intractable challenge and costs governments astronomical sums of money, largely because taxation is a sensitive issue in the realm of sovereign national jurisdictions. The first part of this paper involves a review of empirical data on tax avoidance to create a context for evaluating theoretical issues on tax avoidance and how they are manifested in practice. It draws examples in a cross-jurisdictional perspective given the global character of tax avoidance and evasion as financial crimes. The last part of this paper discusses possible recommendations that could be implemented to tackle tax avoidance and its attendant challenges on economies. Design/methodology/approach The author has carried out a scoping review of the literature on tax avoidance and myriad of ways used to commit it globally. There was a wealth of data on tax avoidance, evasion, money laundering and harmonization of laws, which was reviewed and applied in undertaking this study. These data were sourced from published academic books, journal articles and online data sources/websites. This paper reflects on and internalizes most recent empirical data on tax avoidance and evasion such as unprecedented leak of millions of files from the database of the world’s fourth biggest offshore law firm, Mossack Fonseca – the so-called “Panama papers”, which has revealed the extent of tax avoidance globally. It also goes an extra length (literally speaking) to underscore important measures that ought to be introduced to address tax avoidance, evasion and money laundering once and for all. Findings The findings of this paper confirm that while harmonization of law has its inherent shortcomings, it is necessary to enhance individual state’s ability to deal with overlapping interstate challenges such as tax avoidance. This paper proffers a thorough analysis of tax avoidance, the varied context in which it is manifested with a view to evaluate measures that could be adopted by states to minimize or forestall it globally. Research limitations/implications This paper has used data on tax avoidance and cognate areas in underscoring inherent challenges in current measures against tax avoidance globally. There were not many studies carried out on the role of harmonization in bolstering states’ efforts against tax avoidance and other financial crimes. Practical implications Paying taxes or avoiding paying it has a direct bearing on people, societies and national governments. It is therefore important that states adopt measures to curtail tax avoidance – because it costs governments a lot of revenue. Originality/value Though studies have been conducted on tax avoidance and cognate areas, this paper articulates that harmonization could greatly enhance the fight against it globally. This paper will appeal to tax authorities, banks, governments, policy makers, oversight financial institutions and those who have a vested interest in regulation of financial crimes globally.

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Podshivalova, Daria Ya. "The approach of the Russian Federation to the concept of «tax avoidance»." Gosudarstvo i pravo, no. 8 (2021): 164. http://dx.doi.org/10.31857/s102694520011577-5.

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This article analyzes the approaches of Russian researchers to the concepts of tax avoidance, tax evasion, tax planning, tax mitigation, tax minimization The purpose of the article is to distinguish between acceptable and unacceptable actions of taxpayers to minimize taxes and to define the concept of «tax avoidance», which is important for the subsequent analysis of the practice of countering this phenomenon.

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Kudrle, Robert T. "Ending the Tax Haven Scandals." Global Economy Journal 9, no. 3 (September 24, 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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Vehovar, Aleksandra, Alenka Kavkler, and Lidija Hauptman. "The The Impact of Individualism and Uncertainty Avoidance on Interdependence of Tax Culture and Tax Evasion." Lex localis - Journal of Local Self-Government 16, no. 4 (October 23, 2018): 821–40. http://dx.doi.org/10.4335/16.4.821-840(2018).

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The paper presents, how factors of tax culture, such as individualism and uncertainty avoidance, affect the dependence of tax evasion on tax culture on a revised sample of 34 countries. The research reveals that in the analysed countries the higher the degree of individualism, the lower the rate (affected by the degree of individual’s influence) of tax evasion.

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Choi, Jihwan, and Hyungju Park. "Tax Avoidance, Tax Risk, and Corporate Governance: Evidence from Korea." Sustainability 14, no. 1 (January 2, 2022): 469. http://dx.doi.org/10.3390/su14010469.

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This study examines the association between the effective corporate tax rate and the volatility of future effective corporate tax rates in Korean companies. We analyzed the effect of corporate governance on the association between tax avoidance and tax risk. Our sample is comprised of all the firms listed on the Korea Composite Stock Price Index market. We measure each firm’s tax avoidance as GAAP ETR, Cash ETR, and BTD, and use the corporate governance rating of the Korea Corporate Governance Service to measure corporate governance. Our results show that the volatility of the effective corporate tax rate and the effective corporate tax rate would have a significant negative association. Our results show that tax risk decreases when the corporate tax avoidance level increases and the tax risk increases when the corporate tax avoidance level decreases. In addition, we find that the better the corporate governance structure, the higher the level of supervision and control of managers, thereby mitigating the impact of tax evasion on future corporate tax risk. The findings of this study regarding tax avoidance and corporate governance are important for investors because tax risk can significantly affect investor welfare.

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Merkusiwati, Ni Ketut Lely Aryani, and I. Gst Ayu Eka Damayanthi. "Pengaruh Pengungkapan CSR, Karakter Eksekutif, Profitabilitas, Dan Investasi Aktiva Tetap Terhadap Penghindaran Pajak." E-Jurnal Akuntansi 29, no. 2 (November 25, 2019): 833. http://dx.doi.org/10.24843/eja.2019.v29.i02.p26.

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Tax avoidance is one way to reduce the amount of tax legally that does not violate tax regulations, in contrast to tax evasion, which uses unlawful methods to reduce or eliminate the tax burden while tax avoidance (tax avoidance) ) utilizing loopholes in tax regulations to avoid paying larger amounts of tax. This study was conducted to determine the effect of Corporate Social Responsibility (CSR), executive character, profitability and investment in fixed assets in tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Sampling using a purposive sampling technique. The data analysis technique used in this study is multiple linear regression. Regression test results show that CSR and executive character negatively affect tax avoidance. while the profitability and investment of fixed assets have no effect on tax avoidance. Keywords : CSR; Executive Character; Profitabilitas; Capital Intensity; Tax Avoidance.

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Neck, Reinhard, Jens Uwe Wächter, and Friedrich Schneider. "Tax avoidance versus tax evasion: on some determinants of the shadow economy." International Tax and Public Finance 19, no. 1 (September 27, 2011): 104–17. http://dx.doi.org/10.1007/s10797-011-9197-5.

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De Flora, Menita Giusy. "Protection of the Taxpayer in the Information Exchange Procedure." Intertax 45, Issue 6/7 (June 1, 2017): 447–60. http://dx.doi.org/10.54648/taxi2017037.

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Economic globalization and the interdependence of tax authorities highlight the limits of strict national approaches to combating fraud, tax avoidance and evasion. In this context, mutual assistance between tax authorities, in search of direct information to enable the control on the fulfilment of tax obligations by taxpayers, has assumed an increasingly central role. However, the information exchanged through the different stages and tools of administrative cooperation in tax matters should be adequate regarding the various interests involved. On the one hand, those of the States to both exercise their power of taxation as well as fight tax avoidance and evasion; while on the other, those of the taxpayers in the correct use of this instrument to safeguard their rights.

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Yousefi, Kowsar, Mohammad Vesal, and Hanifa Pilvar. "Import tax evasion and avoidance: Evidence from Iran." Quarterly Review of Economics and Finance 75 (February 2020): 31–39. http://dx.doi.org/10.1016/j.qref.2019.05.010.

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Leung, Kin-wai. "Time to Battle International Tax Evasion and Avoidance." Res Publica 23, no. 2 (December 20, 2016): 255–60. http://dx.doi.org/10.1007/s11158-016-9346-x.

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Karlsson, Johannes, and Thorolfur Matthiasson. "Tax Evasion, Tax Avoidance and The Influence of Special Interest Groups: Taxation in Iceland from 1930 to the Present." Nordic Tax Journal 2015, no. 2 (December 1, 2015): 1–17. http://dx.doi.org/10.1515/ntaxj-2015-0006.

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Abstract This paper focuses on tax evasion and tax avoidance in Iceland, and on how special interest groups have shaped the taxation system to serve their own ends. The period covered is from 1930, when the present Icelandic system of power was established, to the present. Tax evasion is sometimes an intended, and other times an unintended response to taxation.Willful tax evasion is more likely to occur if consensus regarding fairness and equality of the tax-code is lacking. Tax evasion is an integral part of the “underground economy”, or more formally, the Non-Observed Economy (NOE).Measuring the size and scope of the NOE in general, and tax evasion in particular, is a difficult task.We compare results from three methods for estimating the size of the Gross Domestic Product (GDP): the production approach, the expenditure approach, and the income approach. The results of applying these three methods should, in principle, be identical, but they are not. We use the difference, guided by historical facts and anecdotes, to give an idea of the magnitude of tax evasion during the 20th century. We suggest that the construction of the tax system to serve special interest groups may have disrupted the social, judicial, political and economic balance of the Icelandic “project”.

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Azhar, B. A. "Tax Pilferage—Causes and Cures." Pakistan Development Review 35, no. 4II (December 1, 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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Riskiyadi, Moh, Tarjo Tarjo, and Alexander Anggono. "Uncovering Tax Avoidance at Government Agencies: A Phenomenological Research." Jurnal Ilmiah Akuntansi dan Bisnis 17, no. 1 (January 27, 2021): 22. http://dx.doi.org/10.24843/jiab.2022.v17.i01.p02.

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Interpreting tax avoidance as tax fraud is a very interesting discussion because it depends on the point of view of how to react. This research aims to reveal the essence of tax avoidance on financial management in a government agency. This research used a qualitative method with a transcendental phenomenological approach in a government agency of a district in the Madura region with informants from the parties involved in financial management and supplier partners, and data collection was carried out by interview, observation, and documentation. The research findings reveal the essence of financial management compulsion to do tax evasion compared to committing fraud on state or regional finances managed by a government agency. It is hoped that this research will be able to provide a different perspective regarding the dilemma in financial management in government agencies so that regulations and policies on state or regional financial management can be addressed. Keywords: fraud, tax avoidance, tax evasion, government agencies

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Brodzka, Alicja. "The Pan-European List of Tax Havens in the Fight Against Tax Avoidance and Tax Evasion." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 82 (2016): 879–90. http://dx.doi.org/10.18276/frfu.2016.4.82/1-73.

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