Relevant bibliographies by topics / Tax evasion and avoidance

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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 evasion and avoidance'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Tax evasion and avoidance"

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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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Dragojlović, Joko, and Nada Đuričić. "Tax evasion as an illegal form of tax avoidance." Ekonomija: teorija i praksa 16, no. 1 (2023): 195–216. http://dx.doi.org/10.5937/etp2301195d.

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The life of a country and a society, as a whole, is financed from public revenues. Taxes are one, probably the most important, form of public revenue, and every legislator, including ours, regulates in detail the establishment and functioning of the tax system as a whole. Failure to collect taxes would lead to a complete financial collapse of a country, so certain forms of avoiding tax obligations - tax evasion - are sanctioned by legislators most severely. Such behaviour is considered as a delict, as the legislator applies the ultima ratio, and criminalizes certain evasive actions as criminal
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Chougule, Prof. Sagar Ravaso, and Dr. S. B. Adkine. "The Cost of Avoidance: Exploring the Impacts of Income Tax Evasion." International Journal of Commerce Management and Business Law in International Research 1, no. 2 (2024): 8–11. https://doi.org/10.5281/zenodo.14633583.

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<strong><em>Abstract </em></strong> <em>Tax authorities of different countries significantly provide efforts to counter Income Tax evasion and fraud. The activities of these evasions have significant impacts on a country's government, economy, and social structure. The motive of this study is to identify the evasion-related loopholes and techniques, the impact of these activities, and recommend solutions for countering these evasions. The methodologies adopted for these studies are primary and secondary methods of data collection. Objective of this study is to identify the significance of the
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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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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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Ochoa León, Martha. "Elusión o evasión fiscal / Tax avoidance or evasion." RICEA Revista Iberoamericana de Contaduría, Economía y Administración 3, no. 5 (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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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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degl’Innocenti, Duccio Gamannossi, and Matthew D. Rablen. "Income Tax Avoidance and Evasion." Public Finance Review 45, no. 6 (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 avo
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Lim, Setiadi Alim. "Analisis Aktiyitas Tax Avoidance Dari Perspektif Moral." BIP's JURNAL BISNIS PERSPEKTIF 3, no. 1 (2021): 79–97. http://dx.doi.org/10.37477/bip.v3i1.297.

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Tax avoidance and tax evasion are not new problems for many countries in the world. They are not unique phenomenon in modern tax problems since many years. Many researchers state that tax avoidance has grown significantly in recent decades. It has been continuously eroded the integrity of the tax base in many countries. Tax avoidance and tax evasion have the same goal: to minimize or to eliminate tax liability. Tax avoidance is legal activity, whereas tax evasion is illegal activity. Although tax avoidance is not formally violate the tax law, but it is usually in contradiction with the intent
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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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Dissertations / Theses on the topic "Tax evasion and avoidance"

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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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LIPATOV, Vilen. "Tax evasion and avoidance : game theoretic approach." Doctoral thesis, European University Institute, 2007. http://hdl.handle.net/1814/10309.

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Defence date: 5 September 2007<br>Examining Board: Pascal Courty, (European University Institute) ; Chaim Fershtman, (The Eitan Berglas School of Economics, Tel-Aviv University) ; Ronny Razin, (London School of Economics) ; Karl Schlag, (European University Institute)<br>PDF of thesis uploaded from the Library digital archive of EUI PhD theses<br>no abstract available
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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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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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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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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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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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Books on the topic "Tax evasion and avoidance"

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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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Schönhärl, Korinna, Gisela Hürlimann, and Dorothea Rohde. Histories of Tax Evasion, Avoidance and Resistance. Routledge, 2022. http://dx.doi.org/10.4324/9781003333197.

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SEATINI-Uganda, ed. Corporate tax evasion and avoidance in Uganda. SEATINI, 2017.

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

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

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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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Rosenblatt, Paulo. General anti-avoidance rules for major developing countries. Kluwer Law International, 2015.

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Book chapters on the topic "Tax evasion and avoidance"

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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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Kang, Jia, and Liang Qiang. "Tax Evasion and Avoidance." In Dictionary of Contemporary Chinese Economics. Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-97-4036-9_707.

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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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Bank, Steven A. "Populist Ambivalence to Tax Evasion." In Histories of Tax Evasion, Avoidance and Resistance. Routledge, 2022. http://dx.doi.org/10.4324/9781003333197-17.

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Fehr, Aniko, and Sylvain Praz. "“Exceptional” Tax Amnesties." In Histories of Tax Evasion, Avoidance and Resistance. Routledge, 2022. http://dx.doi.org/10.4324/9781003333197-14.

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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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Conference papers on the topic "Tax evasion and avoidance"

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Shujaaddeen, Abeer Abdullah, Fadl Mutaher Ba-Alwi, Ammar T. Zahary, Ahmed Sultan Alhegami, Ayman Alsabry, and Abdulkader M. Al-Badani. "A Binary and Multi Classification Model on Tax Evasion: A Comparative Study." In 2024 1st International Conference on Emerging Technologies for Dependable Internet of Things (ICETI). IEEE, 2024. https://doi.org/10.1109/iceti63946.2024.10777224.

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Harumová, Anna. "Economic Damage to the State Due to Unpaid Taxes and Levies." In EDAMBA 2021 : 24th International Scientific Conference for Doctoral Students and Post-Doctoral Scholars. University of Economics in Bratislava, 2022. http://dx.doi.org/10.53465/edamba.2021.9788022549301.140-151.

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In my contribution, I focused on issues that are directly related to tax fraud, tax evasion and tax avoidance. The area can be described as an abuse of the tax system, which in its opinion is a real reflection of the behaviours of tax subjects in a specific tax practice. As a result of this procedure, the tax revenues of public budgets are reduced, as the collection of taxes decreases from year to year compared to the estimates of the tax administration in most EU Member States. Tax evasion due to fraudulent practices causes economic damage to individual states.
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Shabbir, Muhammad Khurram, Ishtiaq Ahmad, and Domicián Máté. "MONETARY POLICY, AUDIT QUALITY AND TAX AVOIDANCE: A CASE OF PAKISTAN." In 13th International Scientific Conference „Business and Management 2023“. Vilnius Gediminas Technical University, 2023. http://dx.doi.org/10.3846/bm.2023.968.

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Although tax avoidance and evasion concerns have long been recognised, tax compliance in emerging nations has received improved attention with the global and financial crises. This study examines the impacts of monetary policy and audit quality on tax avoidance of 295 public limited firms listed in the Pakistan Stock Exchange (PSX) between 2011 and 2020. Results of panel regression analyses show that the monetary policy interest rates affect the accounting tax avoidance and the Effective Tax Ratios (ETR) differently over time. In contrast, monetary policy is not substantial with the cash ETR,
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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_133.

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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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Nistor, Florina. "Current status of research on annual financial statements and tax evasion - bibliometric analysis." In The 6th Economic International Conference "Competitiveness and sustainable development". Technical University of Moldova, 2024. https://doi.org/10.52326/csd2024.53.

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Financial statements are a major source of relevant information for an analytical approach to detect tax avoidance strategies that affect reported earnings. Therefore, financial statements are prepared to provide a clear, accurate and fair financial position of a taxpayer, so that owners, investors, creditors, the state and third parties are concerned with making decisions about the status and development of the company, based on the information provided in the financial statements.Tax evasion in financial statements involves falsifying an organization's financial statements, such as creating
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Jidras, Alina. "Tax evasion. the effects of tax evasion in the context of building a sustainable economy." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.84.

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In the present research, we proposed to make a theoretical analysis of the notion of tax evasion in order to establish a parallel between the functions of taxes and the effects of tax evasion, outlining the idea that a budget that has sufficient revenues can ensure the overall economic balance, as well as that through the taxes collected the state can stimulate the development and conduct of economic activity. In this context, problematic situations were presented and recommendations were highlighted, the descriptive research methods applied facilitating a more detailed description of the char
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Daicu, Andreea-Elena. "Tax evasion in the current context." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.67.

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The purpose of the paper is to follow the evolution of the tax evasion phenomenon, in the current context, identifying the trends and factors that influence the evasive behavior. I created this article to better understand the concept of tax evasion, and to deepen its forms. The objectives I set out to achieve in this article is to understand tax evasion, to see the evolution of tax evasion in the current context, but also to look for solutions to combat this phenomenon. The methodology of the paper is based on the research of specialized literature, where we also took into account opinions ab
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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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Reports on the topic "Tax evasion and avoidance"

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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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Cobham, Alex, Katja Hujo, Bernadette O’Hare, Liz Nelson, and David McCoy. Tax systems and policy: Crucial for good health and good governance. United Nations University - International Institute for Global Health, 2025. https://doi.org/10.37941/rr/2025/14.

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This briefing paper highlights the critical role of tax policies and systems in advancing equitable and improved health. It explains how tax policies and systems perform five important functions that act as the bedrock for any flourishing society. These five functions are described as the five Rs of tax: Revenue, Redistribution, Representation, Repricing and Regulation. However, current tax policies and systems, particularly in the global South, are failing. In many low-income countries, tax revenues make up a small percentage of GDP and are regressive. And across the world, tax avoidance and
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Barreix, Alberto Daniel, Jerónimo Roca, and Fernando Velayos. Quo Vadis Income Tax?: Towards the PIT-CA. Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0007979.

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The income tax system has prevailed for more than 200 years. Its capacity to adapt to cultural, economic, political, and social change has made it the greatest raiser of revenue in human history. The 2008 financial crisis and its consequent fiscal crises brought about fundamental administrative changes, notably a greater impulse toward tax transparency. Those changes offer a challenge and an opportunity for the modification of income tax’s design. Financial systems in the developed countries, which needed huge bailouts in a context of widespread insecurity (intervention in banks and insurance
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Boustati, Alma. The Advantages and Disadvantage of Double Taxation Agreements for Developing Countries. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.143.

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When a developing and a developed country sign Double Taxation Agreements (DTAs), its generally the case that the developing country is the one that forgoes some of its tax revenues (Braun &amp; Fuentes, 2016). Nevertheless, developing countries enter these agreements on the assumption that this will have enough economic benefits to offset these losses (Neumayer, 2007). Besides alleviating the burden of double taxation, DTAs also have the added value of improving exchange of information, which helps combat tax evasion and avoidance (Barthel et al., 2009). One of the incentives for signing DTAs
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Meling, Tom, Magne Mogstad, and Arnstein Vestre. Crypto Tax Evasion. National Bureau of Economic Research, 2024. http://dx.doi.org/10.3386/w32865.

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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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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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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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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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