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Journal articles on the topic 'Tax evasion and avoidance'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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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

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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3

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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4

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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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 (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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6

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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7

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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8

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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9

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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10

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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11

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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12

Fitria, Heny Widyastuti, Syafithri Yuyun, Luk Fuadah Luk, and Mukhtaruddin. "Factors that Influencing Tax Avoidance: A Systematic Literature Review." Journal of Economics, Finance And Management Studies 07, no. 12 (2024): 7241–50. https://doi.org/10.5281/zenodo.14499051.

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Emerging researchin subject avoidance tax has choose various factor for verify its influence to behavior deliberate non - compliance (avoidance) tax). However, the review holistic about avoidance taxes that cover global literature still difficult understood. Therefore that, paper This mean to For do review literature systematic (SLR) for review article from 2016 – 2023 with produced 20 selected studiesfrom based on the keyword tax avasion . Findings study This in a way comprehensive serve about developments, factors, and suggestions for future research related to tax avasion . Research T

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13

Arda, Devid Putra, and Yusuf Yusuf. "Determinants of Taxpayer Ethical Behavior in Tax Avoidance and Evasion: Strategies for Mitigation." Jurnal Ilmiah Akuntansi dan Bisnis 19, no. 2 (2024): 264. https://doi.org/10.24843/jiab.2024.v19.i02.p05.

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Research on tax avoidance and evasion in Indonesia and globally has produced inconsistent findings, raising concerns about their prevalence and ethical implications. This study explores the factors influencing taxpayer ethics and strategies to address tax avoidance and evasion through a systematic literature review. Analyzing 21 articles on tax avoidance, key determinants include Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), profitability, and perceptions of the tax system, all of which significantly shape avoidance behavior. Similarly, 21 articles on tax evasion, inc

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Mvunabandi, Jean Damascene, Bomi Nomala, and Ferina Marimuthu. "The Effect of Tax Avoidance and Tax Evasion on the Performance of South African Economy." International Journal of Economics and Financial Issues 14, no. 1 (2024): 52–63. http://dx.doi.org/10.32479/ijefi.15221.

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Using a quantitative longitudinal trends analysis, this study analysed the link between tax evasion and avoidance. The main aim was to assess the implications of evasion and avoidance of taxes on South African economy progress from 1994-2021. Publically secondary data available from South African Revenue authority were gathered. The data gathered provided us with basis of longitudinal statistical analysis of the extent of tax evasion and or tax avoidance affected the economic growth in the years 1994-2021. The Eviews 10 Results was used to estimate elasticities and buoyancies for major taxes w

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Muharremi, Oltiana, Michael J. Salé, and Meleq Hoxhaj. "A Mixed-Methods Study of the Influence of Demographic Factors on Albanian Individual Taxpayers’ Ethical Beliefs Surrounding Tax Compliance." Business Ethics and Leadership 6, no. 1 (2022): 47–66. http://dx.doi.org/10.21272/bel.6(1).47-66.2022.

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Many governments worldwide are concerned about tax evasion and avoidance, which has been studied extensively over the years. The primary goal of this research is to convey Albanian citizens’ and taxpayers’ perspectives on tax evasion, avoidance, and compliance. Several studies are being conducted worldwide to assess the public’s perception of demographic factors influencing tax evasion and avoidance. The principal indicators used in this paper, such as the attitude toward tax evasion and tax avoidance, are based on individual taxpayer perceptions rather than real evidence. This issue is partic

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16

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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17

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

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18

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

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19

Siswadi Sululing and Nurcahya Hartaty Posumah. "Characteristics Companies Against Tax Avoidance." Proceeding of The International Conference on Business and Economics 1, no. 1 (2023): 383–88. http://dx.doi.org/10.56444/icbeuntagsmg.v1i1.1381.

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Numerous businesses are capable of implementing a wide range of tax planning techniques. Tax avoidance, or legally lowering taxes, is one tax planning tactic. Tax avoidance strategies typically use loopholes in the tax code without breaking any of them. In addition, they use tax law gaps to perpetrate tax evasion. While this tax evasion tactic is legal, the corporation using it is still receiving funding from the state. In 2013, 832 foreign investment companies were suspected of engaging in tax fraud in Indonesia due to their five consecutive years of loss reporting and nonpayment of taxes. Th

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20

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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21

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 (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

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22

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 (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 eva

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23

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

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Elia Rossa, Lissa Rahmawati, Muh Farhan Yudamahendra, et al. "Analisis Pengaruh Keadilan Pajak Dan Sistem Perpajakan Terhadap Tax Evasion." Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2, no. 1 (2023): 215–25. http://dx.doi.org/10.61132/maeswara.v2i1.616.

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Taxpayers' perceptions regarding coercive taxes have a negative impact on taxpayers to reduce their tax burden by carrying out tax avoidance. But the fact is that this method is difficult to implement, making taxpayers prefer to commit tax evasion. It is believed that tax justice and the tax system can influence corporate and individual taxpayers to carry out illegal tax avoidance activities or tax evasion. This research was conducted to determine the influence of Tax Justice and the Tax System on Tax Evasion. This research was carried out using qualitative methods with literature studies and

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25

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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Sunil Man Shakya and Sateesh Kumar Ojha. "Tax Evasion and Avoidance: Empirical Insight from Nepal." Interdisciplinary Journal of Management and Social Sciences 5, no. 2 (2024): 225–35. http://dx.doi.org/10.3126/ijmss.v5i2.69460.

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Taxation is a benefit given to the government to assist the government in meeting the requirements of the people. Tax evasion, on the other hand, is the act of failing to pay taxes by illicit means. Taxation is a mandatory public contribution that is the fundamental source of government revenue. Tax evasion is an illicit conduct that causes income disparity and halts the economy, resulting in economic instability. Tax evasion is often associated with the shadow sector. Income disparity expands the tax gap or the total amount of an individual's unidentified income. This is the difference betwee

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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 (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 tax

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28

Ahsan, Syed M. "Tax Evasion: The Developing Country Perspective." Asian Development Review 13, no. 01 (1995): 78–126. http://dx.doi.org/10.1142/s0116110595000042.

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The paper analyzes the concepts of tax evasion and tax avoidance, and their interaction with the underground economy from the perspective of policy reforms aimed at curbing these activities. It describes how the structure of the economy and that of the tax system influence the nature and scope of evasion and avoidance activities. Analytical modelling of tax evasion point out the significant role of the penalty structure and the detection technology in reducing evasion. More elaborate treatments reveal that the audit strategy may yield better results if they are targeted on the source of income

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29

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

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30

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

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31

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 re

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32

Asomba, Ifeyinwa U., John T. Owa, and Jessie Onyinye Chime. "Effect of Tax Evasion and Avoidance on Economic Development of Grassroots in Nigeria." Journal of Policy and Development Studies 14, no. 2 (2023): 13–23. http://dx.doi.org/10.4314/jpds.v14i2.2.

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This study investigates the impact of tax evasion and avoidance on the economic development of grassroots communities in Nigeria. Taxation is a fundamental component of public finance and is instrumental in supporting socio-economic development. However, the extent to which tax evasion and avoidance affect the economic well-being of grassroots communities has received limited attention in the literature. The study adopted descriptive research method technique. The findings from this research reveal the multifaceted nature of this relationship. Tax evasion is shown to reduce government revenue,

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33

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 (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

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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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Rinaldi, Muhammad, Melda Aulia Ramadhani, Sitti Rahma Sudirman, and Muhammad Harits Zidni Khatib Ramadhani. "Financial Performance's Impact on Tax Avoidance." Es Economics and Entrepreneurship 1, no. 03 (2023): 125–31. http://dx.doi.org/10.58812/esee.v1i03.74.

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The issue in this study is Indonesia's inability to realize its full potential in terms of tax income, which is declining every year. This study investigates how tax avoidance is impacted by profitability and Leverage. For the Indonesia Stock Exchange (IDX) population in 2017–2019, 73 manufacturing firms in the Basic and Chemical Industry category were selected. So that 28 businesses satisfied the requirements, the sample was chosen using purposive sampling. The study concludes that profitability discourages tax evasion. Therefore, the corporation is more likely to engage in tax evasion the lo

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Muhammad, Usman. "The Effect of Tax Evasion and Avoidance On Revenue Generation in Nigeria." International Journal of Academic Research in Business, Arts & Science ( IJARBAS.COM ) 2, no. 2 (2019): 106–23. https://doi.org/10.5281/zenodo.3365698.

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The study aims to evaluate the effect of tax evasion and avoidance on revenue generation in Nigeria. The population of the study comprised of the federal Inland Revenue, central bank of Nigeria and national bureau of statistics of which a period of Ten (10) years was used from 2006-2015. The data generated from statistical bulletin and annual reports of the CBN, FIRS and NBS were analyzed by means of descriptive statistics, and regression analysis using Eviews 8.0. The result of the analysis was tested at 0.05 (5%) level of significance. The findings of the study show that tax evasion and avoi

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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 (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

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Tanto, Viola. "The International Company and Tax Avoidance." European Journal of Multidisciplinary Studies 3, no. 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

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Tanto, Viola. "The International Company and Tax Avoidance." European Journal of Multidisciplinary Studies 1, no. 6 (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

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40

Yusuff, Taofiq Olasunkanmi, Princess Abies Ogieriakhi, Gabriel Oladapo Olusola, et al. "Evaluating The Economic Impact Of Tax Avoidance And Evasion On Personal Income Tax Administration." Path of Science 11, no. 1 (2025): 2010. https://doi.org/10.22178/pos.113-11.

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This study investigates the effects of tax avoidance and evasion on personal income tax administration, focusing on their impact on revenue generation, administrative efficiency, and compliance. Data were collected from 175 Federal Inland Revenue Service (FIRS) employees in Osun State using a survey design. Key findings revealed a significant positive correlation (r=0.506, p<0.05) between tax avoidance, evasion, and the challenges faced in tax administration. Regression analysis showed that 57.7% of the variability in personal income tax administration is explained by these practices (R² =0

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Prasetyo, Teguh, Budi Susetyo, and Anang Kurnia. "Improving the risk profile of Indonesian enterprise taxpayers using multilabel classification." IAES International Journal of Artificial Intelligence (IJ-AI) 13, no. 4 (2024): 4323. http://dx.doi.org/10.11591/ijai.v13.i4.pp4323-4333.

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Optimizing tax revenues is difficult in Indonesia due to obstacles such as tax evasion and tax avoidance. It is closely related to an organization's compliance with tax regulations, known as the taxpayers risk profile. However, this mechanism does not accurately detect tax avoidance and tax evasion risks. To overcome this limitation, we use a multilabel classification machine learning method in this study, which classifies a single observation into one or more labels at once. The approach involves problem transformation (binary relevance and label powerset), algorithm adaptation (multilabel k-

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Teguh, Prasetyo, Susetyo Budi, and Kurnia Anang. "Improving the risk profile of Indonesian enterprise taxpayers using multilabel classification." IAES International Journal of Artificial Intelligence (IJ-AI) 13, no. 4 (2024): 4323–33. https://doi.org/10.11591/ijai.v13.i4.pp4323-4333.

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Optimizing tax revenues is difficult in Indonesia due to obstacles such as tax evasion and tax avoidance. It is closely related to an organization's compliance with tax regulations, known as the taxpayers risk profile. However, this mechanism does not accurately detect tax avoidance and tax evasion risks. To overcome this limitation, we use a multilabel classification machine learning method in this study, which classifies a single observation into one or more labels at once. The approach involves problem transformation (binary relevance and label powerset), algorithm adaptation (multilabel k-

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Lagodienko, Natalia, Victoriia Palamarchuk, and Vladyslav Hamaiun. "Monitoring the Impact of Tax Avoidance on the State Budget of Ukraine." Modern Economics 23, no. 1 (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 o

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P. Saldajeno, Denise Angelica, and Alizza Nemenzo Sarita. "Drivers of Tax Non-Compliance: A Systematic Review of Evasion and Avoidance." Journal of Economics, Management and Trade 31, no. 6 (2025): 177–85. https://doi.org/10.9734/jemt/2025/v31i61308.

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Aims: This study aims to systematically review and synthesize existing literature to identify and analyze the key factors influencing tax evasion and tax avoidance. It seeks to categorize these factors across the common themes and dimensions to provide a better understanding on what drives tax evasion and avoidance behaviors. Additionally, the article intends to underscore the impact of these factors for policymakers and the tax authority of the Philippines, the BIR, in developing policies and strategies to curb tax non-compliance. Finally, this study aims to offer an integrated framework to s

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Ayotunde, Kikelomo ONIGBINDE, and Emmanuel OYEDOKUN Godwin. "Effects of Tax Evasion and Avoidance on Oyo State's Internally Generated Revenue." Journal of Economics, Finance and Management Studies 06, no. 12 (2023): 5963–74. https://doi.org/10.5281/zenodo.10421365.

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Tax evasion and avoidance are both phenomena that are probably as old as taxation itself. Literature revealed that tax avoidance and evasion represent some of the perplexing problems facing the Nigerian economy. The study adopts a quantitative research design, employing a standardized questionnaire as the primary research instrument. The study population comprises personnel from the Oyo State Internal Revenue Service. The findings revealed a significant positive relationship between tax evasion and IGR, indicating that tax evasion negatively impacts revenue generation. Similarly, tax avoidance

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Jevita, Astria, and Sylvia Veronica Siregar. "Financial Distress, CEO Overconfidence dan Tax Avoidance." E-Jurnal Akuntansi 33, no. 6 (2023): 1429. http://dx.doi.org/10.24843/eja.2023.v33.i06.p01.

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This study aims to analyze the impact of financial distress and CEO Overconfidence on tax avoidance. The worse a company's financial difficulties, the more likely the company is to engage in tax evasion. CEOs who are overly confident tend to take tax evasion actions. The population in this study are Indonesian companies listed on the IDX from all industrial sectors. This research was conducted in all industrial sectors in Indonesia with a total sample of 353 non-financial companies and included the conditions of the pandemic (Covid-19) used as a moderating variable. Data analysis was performed

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Anggara, Okka Bekti Dwi, and Kautsar Riza Salman. "The Influence Chief Financial Officer, Profitabiltas, Leverage and Audit Committe on Tax Avoidance With Firm Size as a Control Variable." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 7, no. 1 (2023): 183–89. http://dx.doi.org/10.36555/jasa.v7i1.2102.

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The state gets its money from taxes, although taxes are a burden that reduces the income of businesses. To minimize tax costs, businesses use tax avoidance strategies. Tax evasion is a deliberate attempt by a company to reduce its tax liability through legal means or through strategies and activities that occupy a gray area. The purpose of this research is to collect empirical evidence regarding the effect of Chief Financial Officer, profitability, leverage, and audit committee on tax evasion with firm size as a control variable. The approach used in this research is a quantitative approach. T

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Alstadsæter, Annette, Ronald Davies, and Hector Ulloa. "Shining a light on tax evasion and avoidance." EU Research 37, Spring 2024 (2024): 56–57. http://dx.doi.org/10.56181/reaj3987.

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Tax evasion costs European countries billions of Euros a year, which has a detrimental impact on wider society and undermines public faith in the tax system as a whole. We spoke to Annette Alstadsæter, Ronald Davies, and Hector Ulloa about the work “Skatteforsk – Centre for Tax Research” is doing uncovering the facts around tax evasion, to then inform policy design.

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Aidonojie, Paul Atagamen. "Voluntary Assets and Income Declaration Scheme a Panacea to Tax Evasion in Edo State, Nigeria." Administrative and Environmental Law Review 4, no. 1 (2023): 1–20. http://dx.doi.org/10.25041/aelr.v4i1.2822.

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In Edo State, taxation is a primary revenue-generating tool often used to finance most public projects. It is apt to state that most individuals residing in Edo State are into small, medium, and large-scale businesses. However, business owners in Edo State often evade and avoid tax payments for the following reasons; taxes leveled on citizens or companies are numerous, excessive tax rates, and others. Given this, several taxpayers in Edo State have not been able to remit tax due for several years and without the hope of remitting the same. It is concerning that this study tends to adopt a hybr

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Aziz Kardinto, Fuad, Ali Muktiyanto, and Heffi Christya Rahayu. "Analisis Pengaruh Transaksi Hubungan Istimewa dan Struktur Modal Terhadap Penghindaran Pajak Dengan Kepemilikan Asing Sebagai Variabel Moderasi." Journal of Accounting and Finance Management 5, no. 6 (2025): 1711–22. https://doi.org/10.38035/jafm.v5i6.1439.

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The main source of state funding is taxation. Nonetheless, tax evasion remains widespread in Indonesia. In order to demonstrate that foreign ownership can somewhat mitigate the impact of related party transactions, capital structure, profitability, and asset growth on tax avoidance, this study will test and assess the relationship between these factors and tax avoidance. The industrial sector companies listed on the Indonesia Stock Exchange between 2015 and 2021 were the subjects of this quantitative study. Purposive sampling was employed, consisted of 18 businesses. Multiple regression analys

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