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Academic literature on the topic 'Tax-evasion causes'
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Journal articles on the topic "Tax-evasion causes"
1
Azhar, B. A. "Tax Pilferage—Causes and Cures." Pakistan Development Review 35, no. 4II (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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Khan, Waseem Ahmad, and Prince Fawad Ahmad. "Causes of Tax Evasion in Pakistan: A Case Study on Southern Punjab." International Journal of Accounting and Financial Reporting 1, no. 1 (2014): 273. http://dx.doi.org/10.5296/ijafr.v4i2.6484.
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Introduction: Tax evasion is main problem in Pakistan due to which Pakistan remains under a lot of stress. Tax evasion results in less revenue. Many causes have been discussed which play major role in tax evasion in Pakistan. It is a primary research.Literature review: Many authors have discussed impacts of tax evasion in different sectors of economy. Previously tax evasion cause major trouble in Tanzania & Greece.Methodology: A questioner has been filled by targeted population of 100 Professionals & Business students of Department of Management Sciences Islamia University of Bahawalpur. Questioner was consisted of 5 major parts i.e. Tax System, High rate, Go with the flow, Corrupt Govt. & Progressive taxation.Findings: Most of the population agrees that these causes play a vital role in the tax evasion in the Pakistan.Conclusion: Tax evasion is main problem of Pakistan which needs to be eliminating by following the recommendations that tax system must base on ground realities, tax rates should be low. There should be proper check & balance of government, tax awareness in public should arise by different channels.
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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 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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Izmailova, M. O. "Transport tax evasion: Causes and conditions for occurrence." Finance and Credit 26, no. 6 (2020): 1315–37. http://dx.doi.org/10.24891/fc.26.6.1315.
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Subject. The article addresses relations arising between the State and transport tax payer in the event of tax evasion by the latter. Objectives. The aims are to study the root of the problem, identify causes and conditions, and establish their relationship. Methods. Methods of analysis, synthesis, and the systems approach serve as the methodological framework for the study. Results. I highlight factors triggering the transport tax evasion (causes) and factors contributing to its emergence (conditions). The causes include economic, spiritual and moral factors; the conditions include legal, political, organizational and technical factors. The paper establishes relationships between them, and states that it is possible to manage the scope of tax evasion by influencing the conditions, rather than the causes. Conclusions. The findings can be used in developing the ways to reduce tax evasion, as well as in the educational process for tax specialists training.
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NEIFAR, Souhir. "Causes of tax evasion in Tunisia: a survey study." International Journal of Accounting and Economics Studies 4, no. 1 (2015): 6. http://dx.doi.org/10.14419/ijaes.v4i1.5568.
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<p class="MsoNormal" style="text-align: justify; text-justify: inter-ideograph;"><span style="font-size: 9.0pt;">The purpose of this paper is to examine the causes of tax evasion in Tunisia. The paper uses the survey methodology. We use a sample of 101 participants divided into three major groups: business students’ participants, medicine students’ participants and other students’ participants. The results show that medicine students’ participants are more opposed to tax evasion than the other participants (business and others). We find also that women are more opposed to such a behavior. </span></p><p class="MsoNormal" style="text-align: justify; text-justify: inter-ideograph;"><span style="font-size: 9.0pt;">While our research unprecedentedly deals with the motivations tax evasion in Tunisia, other researchers have examined this issue analyzing other contexts. The addition of other statements to this survey will enrich the list of causes of tax evasion; other economical and sociological variables will be taken into account. Our findings can be valuable to both researchers and Tunisian regulators. For researchers, this research helps to understand the motivations of tax evasion in the Tunisian context. As far as regulators are concerned, this research highlights the reduction of the tax rates as possible cure.</span></p><span style="font-size: 18.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: Batang; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;">Causes of tax evasion in Tunisia: a survey study</span>
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Opreţ, Laura-Anca, Florin Marius Turcaş, Florin-Cornel Dumiter, and Petre Brezeanu. "Tax evasion between fraud and legality." Studia Universitatis „Vasile Goldis” Arad – Economics Series 27, no. 4 (2017): 1–11. http://dx.doi.org/10.1515/sues-2017-0013.
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Abstract This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework. Accounting information might mirror erroneously in a certain measure the micro to macroeconomic tendency of fraud by showing a gross image of available resources. It is of the utmost importance to become fully aware of causes for illicit practices, ways to fight any fraud attempts and to evaluate the accounting mechanism that both creates and identifies tax evasion.
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Ramadhan, Rafiko, and Herlina Helmy. "Pengaruh Probability Of Audit Dan Gender Terhadap Perilaku Penggelapan Pajak." JURNAL EKSPLORASI AKUNTANSI 2, no. 4 (2020): 3771–92. http://dx.doi.org/10.24036/jea.v2i4.318.
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Tax evasion behavior will have an impact on the poor performance of taxation which can affect the government's ability to provide public services. It is important to identify the causes of tax evasion behavior in order to adopt a policy and reduce the negative effects of this phenomenon. Broadly speaking, there are two approaches to explain the factors that influence taxpayer behavior on compliance and tax evasion, namely the economic approach (external factors) and the socio-psychological approach (internal factors). This study used a quasi-experimental design with a 2x2 mixed factor design to test the effect of probability of audit (external factors) and gender (internal factors) on tax evasion behavior. The hypothesis in this study was tested using repeated measures ANOVA. The results of this study indicate that subjects in a low probability of audit condition tend to commit tax evasion. The results of this study also found that there was a gender influence on tax evasion behavior, where men were more likely to commit tax evasion than women. Furthermore, the results of this study found that there was an influence of the interaction between probability of audit and gender on tax evasion. This study contributes to the accounting and taxation literature, especially in the use of experimental methods which are still small in tax research
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Kumar Das, Pradip. "An Insight into Black Money and Tax Evasion – Indian Context." JOURNAL OF INTERNATIONAL BUSINESS RESEARCH AND MARKETING 3, no. 4 (2018): 30–39. http://dx.doi.org/10.18775/jibrm.1849-8558.2015.34.3004.
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Lately, the issue of black money and corruption has appeared into the forefront following a sequence of scandalous activities regarding finance. Generation of black money and it is stashing abroad in tax havens has predominated discussions and debate in public fora recently. Everybody is anxious over the issue especially after the publication of few expert reports relating to vast estimates of unaccounted property abroad. After noisy turmoil in Parliament, the Government of India has been pursuing new policies and principles on the issue of black money and corruption in public life and has constituted several committees and teams to look over the matter. This paper explains various facets and dimensions of black money, tax evasion and their critical relationship with the policy and administration in India. An attempt has also been made to discuss the causes leading to the generation and estimates of black money and tax evasion and present the strategies adopted by the Government to tackle the issue.
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Ghaleno, Ehsan Dahmardeh, and Mahmood Mahdavi. "Criminological Analysis of Tax Evasion in the Criminal Law in Iran." Journal of Politics and Law 9, no. 5 (2016): 15. http://dx.doi.org/10.5539/jpl.v9n5p15.
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Tax evasion as one of the examples and symbols of corruption disturbs economic security needed to expand economic activities and investment. Therefore, amending and revising the tax system of country especially tax penal system in order to improve the national economy is considered essential and necessary issue. The purpose of choosing this study is criminological study of tax evasion in the criminal law and causes of tax evasion violation. The methodology of this study is descriptive analysis and library. In the method of analyzing first general framework is list drawn necessary divisions is taken with regard to the limitation issue Then the necessary resources provided and also consideration of the reliability and validity of them and the study, taking notes and summarizing also begun, in the end, the entire contents collected, analyzed and composited, and meanwhile revising, the final editing has been done. According to the results of research on the criminal law in Iran on charges of tax evasion and tax issues in the Islamic system, special attentions have been paid. Also the results show that the changing profile of the taxpayer is considered one of the ways of tax evasion and with situational, social and legal preventions this crime could be reduced.
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Sussman, Abigail B., and Shannon M. White. "Negative Responses to Taxes: Causes and Mitigation." Policy Insights from the Behavioral and Brain Sciences 5, no. 2 (2018): 224–31. http://dx.doi.org/10.1177/2372732218790008.
Full textAbstract:
Improving tax attitudes and mitigating the effects of negative tax attitudes can help policy makers fund government operations and gain support from citizens. Beliefs both about tax payments (e.g., how much a person owes) and benefits (e.g., who gains from government revenue) affect attitudes toward taxes. But, these beliefs often reflect misunderstandings and are easily swayed by contextual influences. Negative attitudes have been linked to tax avoidance and evasion, significantly reducing government revenues. Understanding reasons for negative reactions to taxes can both improve attitudes and minimize consequences of persistent negative attitudes. Small changes to the tax collection process—such as eliciting taxpayer preferences, clearly connecting tax payments to benefits, reducing hassles for taxpayers, and appealing to norms—may reduce negative attitudes and increase compliance. Because all interventions involve both benefits and costs, policy makers should carefully test interventions in the relevant context before implementating at scale.