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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.
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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.
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Giarrizzo, Victoria, and Juan Sebastián Sibori. "La inconsistencia de la moral tributaria : El caso de los moralistas evasores." Pecvnia : Revista de la Facultad de Ciencias Económicas y Empresariales, Universidad de León, no. 10 (June 1, 2010): 95. http://dx.doi.org/10.18002/pec.v0i10.641.
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La evasión tributaria es un fenómeno complejo. No existen causas ni soluciones únicas. Sin embargo, un factor determinante es la moral del contribuyente. Si bien el cumplimiento fiscal es un deber ciudadano, una de las cuestiones que se plantean cuando se explora la evasión en los países con incumplimiento tributario, es cuál es el grado de moral tributaria en esa sociedad, surgiendo preguntas como: ¿la evasión fiscal ocurre por la ausencia de moral tributaria o a pesar de la existencia de moral tributaria? Este trabajo explora la moral tributaria en la sociedad argentina, presentando evidencia sobre el grado de moral de los contribuyentes y destacando cómo un porcentaje mayoritario de la población entiende el incumplimiento fiscal como una acción incorrecta pero a pesar de ello, evade. Así, mientras la evidencia muestra que en los países con alto cumplimiento tributario la moral tributaria es elevada, no siempre ocurre el caso inverso. Sociedades con elevada moral tributaria pueden convivir con elevados niveles de evasión, irrumpiendo en escena un grupo de 'Moralistas Evasores'.<br /><br />The tax evasion is a complex phenomenon. There are neither single causes nor single solutions. Nevertheless, a determinant factor is the taxpayer's morality. Although the tax compliance is a civic duty, one of the questions that appears when the evasion is explored in the countries with substantial levels of evasion, is the degree of tax morality in those countries. Some questions arise such as: Does tax evasion happen for the absence of tax morality or spite of it? This paper explores the tax morality in Argentina, presenting evidence of a level of tax morality and emphasizing how an important part of the population understands evasion as an incorrect action, but even thought they evade. In so doing, while the evidence shows that in countries with high tax payment the tax morality is high, but it does not happen the other way round. Countries with high tax morality can coexist with high levels of evasion, appearing a group of 'Moralist Evaders'.
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Kukalova, Gabriela, Olga Regnerova, Daniela Pfeiferova, Ivana Kucharova, and Dana Mejstrikova. "Securing Orders as a Tool in the Fight against Tax Evasion: Czech Republic Case Study." SHS Web of Conferences 92 (2021): 02036. http://dx.doi.org/10.1051/shsconf/20219202036.
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Research background: Combating tax evasion is part of tax administration in most countries. As globalization progresses, tax evasion and tax fraud are growing. All this has a negative impact on tax revenues of state budgets. Globalization is helping to apply similar practices by states against tax evasion. Within the EU, it is mainly about harmonization and common procedures for VAT. Revenues from VAT are a significant revenue of the state budget also in the Czech Republic, therefore various tools are used in the constant fight against VAT fraud. Purpose of the article: The aim of the article is to evaluate the effectiveness of securing orders in the fight against VAT fraud in the Czech Republic. Methods: Data for the monitored period 2014 - 2018 were obtained from documents of the Financial Administration of the Czech Republic. The analysis of securing orders and the estimation of the costs of their issuance is performed based on the stated data. Subsequently, the effectiveness of issued securing orders in the monitored period is evaluated. Findings & Value added: In the context of globalization, a number of studies deal mainly with the causes and effects of tax arrears, tax evasion and the tax gap. This paper discusses the fight against tax evasion, focusing on a specific instrument - securing orders. Based on the analyzes, an estimate is made of the costs of issuing securing orders. Subsequently, the effectiveness of securing orders is evaluated as one of the instruments in the fight against VAT fraud.
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Iakovlev, A. "The Causes of Barter, Nonpayments, and Tax Evasion in the Russian Economy." Problems of Economic Transition 42, no. 11 (2000): 80–96. http://dx.doi.org/10.2753/pet1061-1991421180.
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Tifin, Pierre, Irina I. Ogorodnikova, and Alexander A. Stepanov. "Tax risk zones and the specifics of tax offenses in Russia and France for VAT." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 1 (2020): 158–77. http://dx.doi.org/10.21684/2411-7897-2020-6-1-158-177.
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The predominance of indirect taxation in the formation of Federal budget revenues in the Russian Federation is largely due to the introduction of a value-added tax in 1992. By 2019, the share of VAT in the consolidated budget is about 20 %. But the realities of modern taxation are still associated with tax risks. Tax risk analysis is related to the study of negative financial consequences for both the state and taxpayers, which in turn is due to a number of internal and external factors. Value-added tax in many countries of the world occupies an absolute leading position and is budget-forming, and VAT evasion is fraught both for the country’s economy and budget filling. Digitalization of the tax administration process and the use of IT technologies allowed to increase the revenue of the value added tax, but at the same time failed to eliminate tax violations that occur during its calculation and collection. The introduction of digital tax administration technologies strengthens the state’s position in the field of tax control. Setting the VAT rate from 2019 to 20% as an indirect tax resulted in an increase in the tax burden and did not eliminate the problems that arise with tax offenses in the calculation and collection of tax. This aspect is typical for all countries that apply value-added tax in their tax system. The purpose of this work is to identify the causes of VAT evasion, as well as typical violations in its calculation and collection. Studying, including foreign experience, and adapting it to Russian realities will reduce the tax risks of repeated occurrence of tax offenses and in the future will prevent the fact of tax evasion and minimization, which will be an element of scientific novelty.
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Szołno-Koguc, Jolanta, and Natalia Ołówko. "The phenomenon of tax avoidance – the essence, causes and measures (clauses) of prevention in the EU." Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia 53, no. 3 (2019): 73. http://dx.doi.org/10.17951/h.2019.53.3.73-83.
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<p>The problem of tax avoidance in the European Union (EU) has existed since the beginning of the EU internal market and is an important aspect at both the national and international levels. Among the most important reasons for this phenomenon are the inconsistent regulations and solutions applied in the tax systems of individual countries, the diverse and complicated nature of fiancial instruments and structures, the insufficient cooperation of tax administrations in EU countries or harmful tax competition. This state of affairs causes negative consequences for the budgets of individual countries and discriminates against honest taxpayers, because tax profits derived from tax evasion are invested in a competitive struggle against companies that reliably settle accounts with the tax authorities. The construction of an efficient and effective, yet fully fair tax system in the EU is intended to eliminate or significantly reduce the problem of tax avoidance. This is achieved by the measures currently underway (e.g. the introduction of a directive against tax avoidance or the elaboration by the Organisation for Economic Co-operation and Development (OECD) regarding the recommendations for local administrations in the field of national tax regulations). This article aims to highlight the importance of the tax avoidance problem and to present selected actions to solve it at both the national and EU levels. The structure of the study has been subordinated to the above, as along with the applied research method, including the analytical and conceptual approach.</p>
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Tiutiunyk, Inna, and Iana Kobushko. "INSTRUMENTS FOR MINIMIZING THE TAX BURDEN IN UKRAINE: COMPARATIVE ANALYSIS AND APPLICATION EFFECTS." Economic Analysis, no. 28(4) (2018): 122–30. http://dx.doi.org/10.35774/econa2018.04.122.
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Introduction. The level of the tax burden in Ukraine remains one of the highest in the world. It is a threat to the stable functioning of economic entities and the development of the business sector. The current state of development of tax legislation in Ukraine does not stimulate economic entities to legalize their activities and to legalization their financial flows. The complexity and internal contradiction of legislative acts, the peculiarities of the calculation and payment of taxes affect the decision-making of economic entities on tax evasion. In the context of the growing need to increase tax revenues to budgets of all levels without the use of additional tax pressure, identification of all possible schemes for minimizing tax payments and eliminating the conditions for their use are the most important tasks of the tax system. Purpose. The article aims to investigate modern instruments for minimizing tax burden by economic entities and determining the effects of their application. Results. According to the results of the study, the main causes of tax evasion, methods and mechanisms of using the instruments of minimizing the tax burden have been determined. The effects of their application have been investigated. The analysis of the most common schemes for avoiding taxation has been carried out. It is established that most of them are based on the imperfection of the existing simplified taxation system. The results of the study have showed that the use of instruments for minimizing tax burden leads to a reduction in fiscal flows, a deterioration of the economic environment, the emergence of negative macroeconomic effects. Among the negative macroeconomic effects, we can distinguish the following ones: the deformation of the balance of payments, withdrawal of capital from the country, the formation of additional pressure on the exchange rate, destructive impact on the formation of multi-sectoral priorities of customs and tax policy of the country, deepening of corruption schemes. The necessity of development and application of effective tools for counteraction to tax evasion for timely identification of the unlawful actions of business entities has been proven. It should be done with the aim to increase the level of financial security and to strengthen the competitiveness of Ukraine's economy.
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Ajlouni, Musa T. "Integrity and Corruption in the Health Sector in Jordan: The Perceptions of Leaders of Non-government Health Organizations (NGHOs)." International Business Research 10, no. 2 (2017): 95. http://dx.doi.org/10.5539/ibr.v10n2p95.
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Corruption is a complex social and economic phenomenon which does not only threaten equity, but also health outcomes. This study aims at identifying corruption practices in the health sector in Jordan, factors that promote these practices and policy directions to control them as perceived by leaders of non–government health care organizations (NGHOs). The study adopted both qualitative and quantitative approaches. 24 NGHOs leaders participated in a one -day workshop and were divided into three sub-groups to address areas of corruption in the health sector in Jordan based on a conceptual model which addresses corruption according to the main actors, namely: regulators, providers, payers, patients and suppliers. The findings of the three sub-groups were put together by the researcher and were sent to the participants by email for validation and ranking.The results showed that organizers’ corruption was mainly manifested in favoritism, seeking personal interest, failure to base decisions on evidence and accepting bribes from suppliers. Corruption among providers was perceived mainly in nepotism and favoritism among doctors, especially in malpractice cases, evasion of taxes and fees and overcharging patients. Corruption caused by suppliers was manifested in tax evasion, bribing and fraud. Corruption caused by patients was perceived in trying to get free care by under reporting their income, deceiving insurers to obtain benefits and stealing and vandalism. Corruption related to health insurers was manifested in tax evasion, incapacitating patients and delaying approvals of claims and unjustified deductions on patients’ bills. Causes of corruption and interventions to improve integrity in the health sector were also addressed by the participants.
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Essa, Hawkar. "ANALYSIS OF THE CAUSES AND EFFECTS OF THE PHENOMENON OF TAX EVASION AND METHODS OF TREATMENT IN THE IRAQI TAX SYSTEM." Journal of The University of Duhok 20, no. 2 (2018): 136–49. http://dx.doi.org/10.26682/hjuod.2018.20.2.8.
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Nikolaeva, Zhanna. "Criminological Features and Determination Specifics of Modern Tax Crimes." Russian Journal of Criminology 14, no. 5 (2020): 710–22. http://dx.doi.org/10.17150/2500-4255.2020.14(5).710-722.
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The author analyzes statistical information on tax crimes, the causes of the fluctuation of their quantitative parameters, and the impact of the economic downturn on tax crimes. Data characterizing the personality of tax offenders are presented. Determinants of tax crimes are examined. The author studies data that reflect the impact of the economic downturn of 2015-2016 and the subsequent stabilization of the economy on the observance of tax obligations. The key determinants of tax crimes that constitute its causal complex are recognized to be self-interest, a desire to get excess profit, and a reluctance to conduct business using common rules. Modern tax crimes have features typical of «white collar» crimes: openness of committing crimes that are made to look like legitimate business activities; use of the intellectual potential of highly qualified specialists for the development and improvement of criminal tax strategies, protection of criminal actions against exposure and prosecution; considerable material damage from crimes; long-term character of criminal activities; focus on using the advantages connected with tax evasion in competition. The author analyzes the norm of legal liability for breach of the law on taxes and duties. It is noted that the gains of tax evasion are higher than the material losses that could be incurred if the fact is exposed. The bigger the amount of uncollected taxes, the less significant the criminal law punitive sanctions are in comparison with it. There is not risk of becoming a subject of criminal prosecution for ignoring the duty to obtain documentation for business activities, for hiding or destroying accounting documentation. The author shows that the insufficiency of criminal law measures of restraining legal deviations regarding tax obligations and the defects of normative legal regulation of legal liability for tax delicts become the determinants of tax crimes because they promote the idea of impunity. Besides, the drawbacks of legal liability for violating the legislation on taxes and duties create conditions for the self-determination of tax crimes and for the formation of shadow economy in the Russian Federation.
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Krumplytė, Jolita. "THE SHADOW ECONOMY FACTORS AND CAUSES ANALYSIS BY EXPERT EVALUATION METHOD: CASE OF LITHUANIA." Business, Management and Education 8, no. 1 (2010): 122–38. http://dx.doi.org/10.3846/bme.2010.09.
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In the scientific literature the shadow economy is defined as a complex multifaceted set of phenomena, whose existence is determined by various factors and causes. The article examines the shadow economy through tax administration perspective. The author’s chosen object of the research encompasses economic activities, results of which such as tax evasion or concealment are not included in the official records. The shadow economy factors and reasons are economic, legal-administrative and social- psychological. Most of the time scientific research analyses the following shadow economy factors and causes: ▪ burden and rise of direct and indirect taxes and compulsory social insurance contribution; ▪ too stringent (or insufficient) legal and administrative regulation; ▪ weak government and a high level of corruption in the governmental sector; ▪ the income inequality (a high poverty level); ▪ the legislative gaps; ▪ the tax administration system deficiencies; ▪ irrational country’s economic policy; ▪ tax morale; ▪ insufficient government attention to social policy or irrational its development. The article presents the empirical study results about Lithuanian shadow economy factors and causes. The survey was carried out by experts – Lithuanian State Tax Inspection staff which has experience in inspecting taxpayers and conducting tax investigations. 702 experts took part in the research. According to experts’ estimations, companies and individuals enter into shadow economic activity mainly because they do not have any other way out (otherwise they won’t be able to stand up to competition, individuals won’t be able to make a living, etc.) as well as because other economy players pull them in. Experts also estimate that the most important Lithuanian shadow economy causes are the following: too big tax burden (in the case of illegal work – significant gross and net wage gap), gaps in legislation, frequent law changes, distrust of country’s government, dissatisfaction with the quality of work of governmental institutions. The main causes of the sprawl of the shadow economy – the inability to compete without being involved in the shadow economy, the lack of unified declaration of income and insufficient control of state institutions.
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Alfano, Vincenzo. "Anatomy of social security contribution evasion in Italy." ECONOMIA PUBBLICA, no. 2 (August 2020): 7–37. http://dx.doi.org/10.3280/ep2020-002001.
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This work presents an estimate of social security contribution evasion (SSCE) for different job categories and job sectors in Italy, among 1995 and 2016. The evasion is computed as share of the work-force that did not pay social security contribution, not as monetary evasion. The author finds a stationary trend in the size of the SSCE over time, and some significative differences in the different sectors and in the different Italian regions. The average SSCE for Italy in the 1995-2016 period is 0.149, an evasion of around 15 percent of the workforce in the social security contributions of a representative sample of Italian population, calculated on over 26,000 observations. SSCE is a well-known issue all around the world. It is a highly sensitive topic, and it is been suggested that given the aging of the population and the increasing flexibility of the work, its importance is going to increase. It is particularly interesting in a country such as Italy, where there is a huge underground economy that affects the country. Even though economists have studied the determinant and the effect of tax evasion (Allingham and Sandmo, 1972) since half a century, very few works have specifically focused on the implication of contribution evasion for social security schemes (Bailey, 2001; McGillivray, 2002) and on the determinants of contribution evasion (Bailey, 1997), especially with a quantitative approach. This work aims to contribute to the literature on SSCE, which has his own specificities that makes it different from tax evasion, offering a series of descriptive statistics on SSCE in Italy in the last twenty years. The two main goals of this study are to estimate SSCE in Italy for the different job categories, in different work sectors and in all the Italian regions between 1995 and 2016 and to provide some insights about the main causes of SSCE. In a nutshell, the findings of the author show that the highest SSCE is among self-employed and temporary worker active in the household services, building and agriculture sectors. Instead for the geographical distribution concerns, Southern Italian regions register a higher SSCE than Centre and North of Italy. The trend over the period 1998-2016 of SSC evasion is pretty much stable, while there is a gap with the 1995 estimate.
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Karasteriou, Eleni, Alkiviadis Karagiorgos, Petros Lois, and George Drogalas. "The phenomenon of tax evasion and undeclared work in Greece. Causes and the role of control mechanisms." International Journal of Managerial and Financial Accounting 12, no. 1 (2020): 71. http://dx.doi.org/10.1504/ijmfa.2020.10029001.
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Lois, Petros, George Drogalas, Alkiviadis Karagiorgos, and Eleni Karasteriou. "The phenomenon of tax evasion and undeclared work in Greece. Causes and the role of control mechanisms." International Journal of Managerial and Financial Accounting 12, no. 1 (2020): 71. http://dx.doi.org/10.1504/ijmfa.2020.107002.
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Zawadzka, Danuta. "VALUE ADDED TAX EVASION – IDENTYFYING THE CAUSES OF PHENOMENON IN POLAND AND DETERMINIG THE EFFECTS OF ITS OCCURANCE." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 87 (2017): 41–51. http://dx.doi.org/10.18276/frfu.2017.3.87/2-04.
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Zawadzka, Danuta. "VALUE ADDED TAX EVASION – IDENTYFYING THE CAUSES OF PHENOMENON IN POLAND AND DETERMINIG THE EFFECTS OF ITS OCCURANCE." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 87 (2017): 41–51. http://dx.doi.org/10.18276/frfu.2017.87/2-04.
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Kljucnikov, Aleksandr, Mehmet Civelek, Vladimír Krajcík, and Lubomír Kmeco. "Innovations in Tourism Marketing: Sharing Economy Platform." Marketing and Management of Innovations, no. 1 (2020): 11–25. http://dx.doi.org/10.21272/mmi.2020.1-01.
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This research summarizes the arguments and counterarguments within the scientific discussion on the issue of potential tax evasions and increased rental rates that one of innovative home-sharing platforms might causes. The study aims to find possible tax evasion that each property and each host can cause by considering creative activities in tourism marketing and a sharing economy platform, Airbnb in Prague. Besides, the authors identified the potential problems in the rental accommodation market. Systematization literary sources and approaches for solving the problem of sharing economy platforms indicate that although these platforms benefit for some economic, social and environmental issues, they pose some troubles in various markets. Regarding methodological tools of the research method, this paper used a web scraping technique to gain data from the Airbnb website. The authors analysed 13918 accommodations that were rented by 6768 Airbnb users between April 2016 and March 2017. In the study, the authors used the Microsoft Excel 2016 program and a model created by researchers to make calculations. The paper presented the results of an empirical analysis showing that in case the sensitive regulation of the number of nights will apply the potential tax incomes will lower only on 0.98% when considering accommodations and on 6.40% when considering users. In this case, 16832 rental units will appear in the long-term housing market. Moreover, tax evasion becomes more when considering each dwelling instead of each host because some users rented more than one rental accommodation. The research also empirically confirms and theoretically proves that that extended limits for overnight stays yield benefits for costs, supply and demand of rental housing. Those findings can be useful for governments, academicians that are interested in tourism marketing, firms in the accommodation industry that look for new marketing innovations and short or long-term housing market participants such as lessor and lessees. Keywords: accommodation, tourism, marketing, Airbnb, innovation, home-sharing, Prague, sharing economy, taxation.
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Umanhonlen, Felix Ogbeiyulu, and Rebecca Imade Umanhonlen. "Deterrent tax fraud in nigeria: a causal factor and conceptual review." Journal of Management and Science 10, no. 4 (2020): 29–39. http://dx.doi.org/10.26524/jms.10.8.
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Deterrent as punishment to tax fraud is an age long tool correcting tax offender and ensuring prompt response to payment of tax levies, as it were from inception tax fraud is astronomically on the increase rather than declining. The aim of this paper was to assess the role of deterrent on tax fraud in Nigeria. The study attempts to review components of tax frauds applicable to deterrent as punishment on tax defaulters or culprits. The paper presents detailed analysis of tax evasion, avoidance and causes of tax fraud with possible reasons responsible for taxpayer declines to file in tax obligations as oppose to willingness to pay. Specifically, it supervene major inherent problems and lukewarm attitudes of government inability to mitigate tax levy into responses and outcomes. Hence, demystifies credible and genuine reasons for or toward tax revenue realizations, responses and outcomes. Moreso, the paper identifies basis for future research, expanded the scope of study and highlighted relevance arguments among reviewed related theoretical issues using a causal factor and conceptual approach thereby involving survey of literature to bring relevance issues to the fore as oppose to the aforementioned nomenclatures. Essentially, various tax penalties ensuring defaulters is punishable relative to the proportion of offenses involved were discussed. Thereafter, pass on to overhaul prior studies, gaps in reviewed prior studies and domesticate the study on relevant deterrent school of thoughts. It therefore, concludes that Tax fraud may not have an end in Nigeria, if those saddled with the responsibility of tax all-encompassing, inclusiveness, delivering tax-welfare to taxpayers are seen not transparent, accountable, sincere, sensitive to the plight of tax payers, and devoid of skirmishes as well as translating taxes revenue into responsibility. However, propose that deterrence is not anylonger the way to go, having tossed both sides of the divide, exigency of time have to take precedence; and allows civility, novelty, automation and all-inclusiveness muster and remediate tax fraud in Nigeria.
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Saeed, Luqman M., and Rukhsar O. Khedher. "Role of Reducing Profit Management Practices on Tax Evasion in the Kurdistan Region of Iraq." Polytechnic Journal of Humanities and Social Sciences 1, no. 2 (2020): 50–65. http://dx.doi.org/10.25156/ptjhss.v1n2y2020.pp50-65.
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The primary objective of accounting, as an information system, is the measurement and delivery of data and information to the decision makers of users. Among the users, there are the financial authority of the appraisers and the tax examination procedures. However, the pursuit of some companies management to adopt procedures that would get illegal gains in so-called earnings management procedures. These procedures would work to create a gap in confidence in the services provided by the accounting profession. This situation causes suspicious cases on financial statements prepared by these services in the regard of official government bodies for tax function. The researcher reached, through the theoretical and practical aspects, certain conclusions. The most important of which is the earning management practiced today by companies in Iraqi Kurdistan Region to reduce the real profit in order to avoid the tax imposed on them. The alternatives in the accounting treatments and flexibility in the accounting standards is not the way paved to earningsmanagement practices if the accountant does not respect the rules and ethics of the their profession, choosing the inappropriate alternative to the nature of the company’s activity. Another conclusion is the existence of collusion between the external auditors and the taxpayer’s company. Accordingly, the study recommended that the concerned bodies should ensure that earnings management is not practiced by companies. The need of awareness is raised about earning management and negative effects on companies. The need to maintain a single accounting process is relevant and not change it without the approval of the competent authorities. it is necessary to emphasis on company governance and not to allow the collusion between the auditors and the taxpayer’s companies, activating the role of the association of accountants and auditors, in order to advancement of the profession as well as to defend the accountants members in case of facing pressures from the owners to manipulate and cheating.
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Savchenko, Y. M. "The Fiscal Imbalances and Methodological Approaches to Their Assessment." Business Inform 6, no. 521 (2021): 219–28. http://dx.doi.org/10.32983/2222-4459-2021-6-219-228.
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This article generalizes and systematizes approaches to determining the essence of fiscal imbalances and their types, in particular, taking into account and without taking into account the aspect of possible problems in the sphere of fiscal policy. It is also emphasized that when determining the essence of fiscal imbalances, it is important to realize the difference between accounting and financial terms, since analytics in this terminology is also based on different methods of assessing fiscal imbalance. Such deterministic factors of fiscal imbalances as internal tax competition, tax transfer and tax imbalance in general are analyzed. The conception of marginal expenditures of public funds as a central concept in determining fiscal imbalances is characterized. In addition to the traditional types of fiscal imbalances (vertical and horizontal), there is also an imbalance of justice (according to the research of scientist Dolozina I. L.), which is manifested, in particular, in tax evasion, avoidance of taxation (including aggressive tax planning) and income inequality. The generalized classification of types of fiscal imbalances with the characterizations of causes and manifestations of their occurrence is provided. The results of researches of approaches to assessing fiscal imbalances and indicators used are systematized. It is emphasized that the researchers use most of the indicators to assess fiscal imbalances specified in this article to conduct a panel analysis in order to identify the impact of equalization instruments on different territories and groups of taxpayers.
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Passas, Nikos. "Report on the debate regarding EU cash payment limitations." Journal of Financial Crime 25, no. 1 (2018): 5–27. http://dx.doi.org/10.1108/jfc-06-2017-0058.
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Purpose Response to suggestion that EU-wide cash payment limits would assist in the control of terrorism finance and money laundering. Design/methodology/approach Desk review and interviews Findings The inception impact assessment (IIA) is ill-conceived, not grounded on firm empirical evidence and harmful to both crime control and the legitimate interests and rights of the EU citizens. The action under discussion is presented as a measure against terrorism finance, serious crime and tax evasion. The problem is that these criminal acts correspond to very different methods, volumes, perpetrators, causes and control challenges. Cash payment limitations (CPLs) are nowhere near a panacea that can address all of them and cannot make any of them go away magically. Even when each of these crime challenges are considered on their own, the empirical linkage of CPLs to effective controls is not there. The evidence from EU countries with CPLs in place shows higher levels of informal economy, corruption, tax evasion and terrorism risks than those without. There is substantial evidence of non-cash, very serious and organized crime, while the amounts needed and used by terrorists in Europe are usually very small in cash transactions, way below the thresholds under consideration. In fact, determined offenders will shift to other methods and become more sophisticated, posing new problems to controllers. Displacement and incentives for better-organized crime may well be the main products of such measures. Originality/value It counters the argument that the cash payment limits can help reduce serious crime, while pointing to several adverse consequences on legitimate interests and human rights.
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Bhusal, Tara Prasad. "Corruption and Illicit Financial Flows in Nepal." Tribhuvan University Journal 30, no. 2 (2016): 211–24. http://dx.doi.org/10.3126/tuj.v30i2.25565.
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In recent years, considerable intellectual interest has arisen over the extent of illicit financial flows which may have development, governance or other consequences for both developed and developing countries. Illicit financial flows involve the cross-border transfer of the proceeds of corruption, trade in contraband goods, criminal activities, and tax evasion. The main objective of this article is to explore the current situation of illicit financial flows from the developing countries with special reference to south Asia and Nepal. The article also explains its causes, impact and measures to stem those flows. Although much effort and resources have been used to stem the illicit financial flows in the world, it is in increasing trend specially in case of developing world.
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Alhumoudi, Hamad. "The European Sovereign Debt Crisis as an Issue of Accountability, Representation, and Control." International Journal of Accounting and Financial Reporting 8, no. 4 (2018): 555. http://dx.doi.org/10.5296/ijafr.v8i4.13742.
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This paper aims to provide an overview of the European sovereign debt crisis and its causes and effects. In particular, it will focus on Greece sovereign debt crisis and discuss the immediate trigger point of the Goldman Sachs Bank fraud, using the concept of Accountability, Representation and Control (ARC) and its implications for international interdependence. This paper relies on qualitative document analysis of previous research to analysis the European sovereign debt crises and its causes. Based on the available evidence, some accountability issues have been found, illustrating how the Greek government mismanaged public finances by borrowing and spending high, as well as by failing to control important issues such as tax evasion. On the other hand, the European Monetary Union (EMU) also has accountability issues, due to its regulations; it has been described as negligent by some authors, as it facilitated Goldman and the Greek government’s non-disclosure of their deal in financial statements.
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Raczkowski, Konrad, and Bogdan Mróz. "Tax gap in the global economy." Journal of Money Laundering Control 21, no. 4 (2018): 567–83. http://dx.doi.org/10.1108/jmlc-12-2017-0072.
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Purpose The purpose of this paper is to present an up-to-date estimation of the tax gaps (TGs) of 35 countries (28 EU member states and 7 additional countries – Australia, Canada, Japan, New Zealand, Turkey, Switzerland and the USA, both as a percentage of the gross domestic product (GDP) and a nominal value (in US$). Design/methodology/approach The authors’ empirical study was carried out on 35 selected countries. To estimate the TG, indirect methodology has been applied, where the basic components used in the estimation procedure are the level of the shadow economy estimated with the multiple indicators multiple causes method, the GDP at current prices (in US$), the total tax rate (TTR) of a given country and the indirect method of follow-up and estimation of lacking data. Findings The basic finding of the research is that the level of the TG is determined individually for a given country and is strongly correlated with the GDP, i.e. if the GDP is high, the TG as the percentage of the GDP is lower in the majority of countries. It is particularly easily noticeable in countries such as the USA (TG – 3.8 per cent of the GDP), the Great Britain (TG – 3.2 per cent of the GDP) or Japan (TG – 4.3 per cent of the GDP). Research limitations/implications A limitation of the adopted research method is the lack of application of direct (supplementary) methods which would include potentially lost contributions from foreign sources and not registered taxpayers. Another research constraint is that the authors’ estimations do not take into account the so-called direct top-down approach based on the VAT Theoretical Total Liability. The weakness of the adopted procedure of estimation is also the use of TTR only instead of comparative approach including tax burdens and average tax rate. Practical implications TG has recently become a hotly debated issue and poses a big challenge to the public finance in many countries. The paper provides some recommendations for the policymakers how to reduce the size of the TG. Social implications Tax evasion and tax avoidance leading to the emergence and expansion of the TG erode the business ethics and distort the rules of fair competition, thus undermining the social trust and moral infrastructure of business transactions. Originality/value One of the major research findings is that 30 per cent of the TG in a given country is determined by the TTR, which – for the first time – provides empirical proof that tax policy (as part of overall economic policy) plays an important role and that it may determine the fiscal effectiveness of a given country.
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Ceku, Orhan Maxhun, Sheqir Kutllovci, Ardian Emini, and Petrit Nimani. "Money laundering as a form of economic criminality – The case of the Republic of Kosovo." International Journal of Management Excellence 12, no. 3 (2019): 1860–66. http://dx.doi.org/10.17722/ijme.v12i3.1083.
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Economic criminality is a criminal activity that violates the economic and property values of the state, harms the public budget, and causes losses to economic entities, harms society in general. Combating and preventing this criminal activity that takes on transnational crime dimensions requires repressive legislation and international cooperation of sovereign states. Republic of Kosovo is assessed as a country that has largely expressed the phenomenon of economic criminality, in particular, money laundering, corruption, tax evasion, trafficking in human beings and as a transit country of drug trafficking.This paper addresses the legislation that prevents and fights the criminal offense of money laundering in the Republic of Kosovo. The paper also includes international instruments that regulate the fight against money laundering. The negative effects of the criminal offense of money laundering appear to be more pronounced in small countries and with non-consolidated democracies such as Kosovo. Kosovo's legislation has been continuously adapted to the conditions and circumstances by taking the pattern of EU legislation and international conventions of the UN system.
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Hobela, Volodymyr V., and Stepan I. Melnyk. "Offshoring as a Threat to the National Economic Security: Causes and Ways to Counteract." Scientific Bulletin of Mukachevo State University. Series «Economics» 8, no. 2 (2021): 9–16. http://dx.doi.org/10.52566/msu-econ.8(2).2021.9-16.
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The volume of capital outflows from Ukraine to offshore jurisdictions has become quite large and poses a threat to the economic security of the state, however, measures to de-offshorise the economy are not effective. Therefore, this study is aimed at identifying factors that affect the level of offshoring of the economy, in addition to the state's tax policy, and at developing measures to de-offshorise the state economy. The study used general and special methods of cognition, economic, mathematical, and statistical analysis, the method of deduction and theoretical generalisation. A theoretical analysis of offshoring as an economic category is carried out, the scale of offshoring of the world economy and its impact on the economic security of the state is determined, which substantiated the relevance of the chosen research topic. The main factors influencing the level of offshoring of the economy, except for tax evasion, are highlighted. A methodology and algorithm for determining the total amount of capital outflow are proposed and calculations of the total amount of capital outflow from Ukraine for 2013-2019 are carried out. A correlation analysis was carried out to determine the level of influence of certain factors on the offshoring level of the Ukrainian economy. A mathematical model of the influence of these factors is constructed (x1 , x2 ... xn ) at the level of offshoring of the economy (y), which allowed identifying the factors that most contribute to the increase in the volume of capital outflows from Ukraine. A comparison of the level of corporate raiding, the coefficient of offshoring and the volume of capital outflow from Ukraine is carried out, and a conclusion is made about their stable interdependence. Based on the results of the study, the main ways of de-offshoring of the Ukrainian economy in the process of creating and forming the Bureau of Economic Security of Ukraine are developed. It is proposed to create a division within the specified bureau that will perform the functions of countering raiding and violation of property rights of business entities. It is assumed that these measures would contribute to the de-offshoring of the economy and ensure the economic security of the state. The findings of the study can be used to form legislative and institutional support for deoffshoring and ensure the economic security of the state. In particular, based on the results, it is recommended to form the main directions of work and functions of the newly created Bureau of Economic Security of Ukraine
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Abdullah, S. M., Rumana Huque, Linda Bauld, et al. "Estimating the Magnitude of Illicit Cigarette Trade in Bangladesh: Protocol for a Mixed-Methods Study." International Journal of Environmental Research and Public Health 17, no. 13 (2020): 4791. http://dx.doi.org/10.3390/ijerph17134791.
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The illicit tobacco trade undermines the effectiveness of tobacco tax policies; increases the availability of cheap cigarettes, which, in turn, increases tobacco use and tobacco related deaths; and causes huge revenue losses to governments. There is limited evidence on the extent of illicit tobacco trade particularly cigarettes in Bangladesh. The paper presents the protocol for a mixed-methods study to estimate the extent of illicit cigarette trade in Bangladesh. The study will address three research questions: (a) What proportion of cigarettes sold as retail are illicit? (b) What are the common types of tax avoidance and tax evasion? (c) Can pack examination from the trash recycle market be considered as a new method to assess illicit trade in comparison to that from retailers and streets? Following an observational research method, data will be collected utilizing empty cigarette packs from three sources: (a) retailers; (b) streets; and (c) trash recycle market. In addition, a structured questionnaire will be used to collect information from retailers selling cigarettes. We will select post codes as Primary Sampling Unit (PSU) using a multi-stage random sampling technique. We will randomly select eight districts from eight divisions stratified by those with land border and non-land border; and within each district, we will randomly select ten postcodes, stratified by rural (five) and urban (five) PSU to ensure maximum geographical variation, leading to a total of eighty post codes from eight districts. The analysis will report the proportions of packs that do not comply with the study definition of illicit. Independent estimates of illicit tobacco are rare in low- and middle-income countries such as Bangladesh. Findings will inform efforts by revenue authorities and others to address the effects of illicit trade and counter tobacco industry claims.
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Krasnobaeva, Aleksandra. "Modern problems of forming and maintaining corporate tax database in the conditions of digital economy." Налоги и налогообложение, no. 12 (December 2019): 1–9. http://dx.doi.org/10.7256/2454-065x.2019.12.31761.
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The author gives attention to the most relevant and discussed question of international taxation &ndash; rules of direct taxation of corporate income in the conditions of digital economy. The subject of this research is the problems of taxation of corporations that use digital business models in their activity. The object of this research is the existing and proposed rules for corporate taxation. The relevance of this research is substantiated by the fact that the final proposals of OECD within the framework of Action of the BEPS plan, dedicated to the problems of taxation in the era of digital economy, are expected in the nearest future. The scientific novelty consists in the comprehensive research of the problems of direct taxation in the conditions of digital economy, their categorization, and concealment of causes contributing to their occurrence. The article presents substantiation to an original approach towards determining the problems in taxation of digital economy and development of measures aimed at resolving these problems. In course of research, the author argues the need to delineate problems in order to search for proper solutions. Defending the position of prematurity of introduction of measures regarding the problem of tax evasion and aggressive taxation planning by digital companies, the author refers to the absence of data on implementation of previous initiatives in this sphere that could demonstrate the degree of necessity for further measures.
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Krasnobaeva, Aleksandra. "Modern problems of forming and maintaining corporate tax database in the conditions of digital economy." Налоги и налогообложение, no. 12 (December 2019): 1–9. http://dx.doi.org/10.7256/2454-065x.2019.12.31761-2.
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The author gives attention to the most relevant and discussed question of international taxation &ndash; rules of direct taxation of corporate income in the conditions of digital economy. The subject of this research is the problems of taxation of corporations that use digital business models in their activity. The object of this research is the existing and proposed rules for corporate taxation. The relevance of this research is substantiated by the fact that the final proposals of OECD within the framework of Action of the BEPS plan, dedicated to the problems of taxation in the era of digital economy, are expected in the nearest future. The scientific novelty consists in the comprehensive research of the problems of direct taxation in the conditions of digital economy, their categorization, and concealment of causes contributing to their occurrence. The article presents substantiation to an original approach towards determining the problems in taxation of digital economy and development of measures aimed at resolving these problems. In course of research, the author argues the need to delineate problems in order to search for proper solutions. Defending the position of prematurity of introduction of measures regarding the problem of tax evasion and aggressive taxation planning by digital companies, the author refers to the absence of data on implementation of previous initiatives in this sphere that could demonstrate the degree of necessity for further measures.
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Sasongko, Gatot. "MONETARY POLICY AND THE CAUSALITY BETWEEN INFLATION AND MONEY SUPPLY IN INDONESIA." Business: Theory and Practice 19 (May 30, 2018): 80–87. http://dx.doi.org/10.3846/btp.2018.09.
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Conceptually and empirically, inflation volatility in Indonesia is a monetary and fiscal phenomenon. This study focuses on the macroeconomic policy and public policy especially causality between two variables namely inflation and money supply in Indonesia. This study uses Indonesian macroeconomic data of inflation and money supply from the Bank of Indonesia publication during 2007.1–2017.7. Inflation is measured by the consumer price index, reflects the annual percentage change in costs of acquiring a basket of goods and services to the average consumers that may change at specified intervals. Meanwhile, money supply is measured by the currency, demand deposits, time deposits, and saving deposits. Methodically, this study uses the Granger Causality model to determine the causality between inflation and money supply. The results show that there is a one-way causality between inflation and money supply in Indonesia. These findings imply that money supply causes inflation, but not vice versa. This condition implies that the role of Indonesian Government and Bank of Indonesia were very crucial in managing and controlling macroeconomic policy and public policy. Then, analysis of money supply and inflation also related to impacting factors such as money laundering, role of banks, taxation, tax evasion, and corruption.
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Kapitsa, L. M. "SHADOW GLOBALIZATION." MGIMO Review of International Relations, no. 3(36) (June 28, 2014): 69–81. http://dx.doi.org/10.24833/2071-8160-2014-3-36-69-81.
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The article reviews some development trends brought about by globalization, particularly, a growing tax evasion and tax avoidance, an expansion of illicit financial flows and the proliferation of a global criminal network. The author draws attention to some new phenomena, particularly, cosmopolitanization of some parts of national elites and a deepening divide between national interests and the private interests of elites as a consequence of financial globalization. Modern mass media, both Russian and foreign, tend to interpret globalization processes exclusively from the position of conformism, and for some of the researchers globalization became the "sacred cow", which one may only worship. Critical analysis of the processes associated with globalization is given a hostile reception. In response to criticism of globalization, one can hear the very same argument: "globalization in inevitable!" Such a state of affairs, the very least, causes perplexity. Some of the world development trends been observed over the past years raise serious concerns about the security and welfare of the peoples of the world. One of such trends has been the globalization of shadow economic activities. Methods of fight against the criminal economy been applied in international practice can be grouped into: 1) punitive enforcement (or criminal-legal) methods) and 2) socio-economic methods. As the results of various research works evidence punitive enforcement methods not supported by socio-economic measures not effective enough. Toughening the control over criminal economic activities in the absence of preventive and corrective actions aiming to neutralize institutional, social and other stimuli facilitating criminalization of economic activities can result in large losses of financial assets in the form of mass capital flight
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Zamaslo, O. T., and D. A. Kozak. "Laundering Black Money by Means of Offshore Zones: The Negative Impact and Ways to Resolve." Business Inform 8, no. 523 (2021): 140–50. http://dx.doi.org/10.32983/2222-4459-2021-8-140-150.
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The article is aimed at examining the problem of laundering black money in the offshore jurisdictions. Attention is paid to the key factors that attract economic entities regarding business registration in offshore zones. The impact of the tax burden on the process of moving profits to offshore jurisdictions is considered. The volumes of losses of the State Budget of Ukraine related to tax evasion of the funds placed on the accounts of offshore companies have been studied. The most typical schemes of laundering black money in offshore zones are presented, as well as a number of stages that form the process of laundering are highlighted. Emphasis is placed on round tripping investment as a key mechanism for returning foreign funds to a resident in the form of foreign direct investment, the main factors in the use of round trip transactions by Ukrainian business entities are allocated. Attention is drawn to the percentage of countries, which are the largest investors in Ukraine. It is determined that the use of offshore schemes by Ukrainian businesses contributes to the growth of the shadowing of the national economy and causes a direct negative impact on Ukrainian financial security, which is confirmed by the results of the National Risk Assessment 2019. Emphasis is placed on the OECD / G20 Base Erosion and Profit Shifting (BEPS) initiative to prevent money laundering offshore, and Ukraine’s key measures to implement relevant international standards are specified. Prospects for further research in this direction are to identify measures directed towards deoffshorization of the national economy, including through the implementation of the BEPS 2.0 Action Plan.
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Amoh, John Kwaku, and Abdallah Ali-Nakyea. "Does corruption cause tax evasion? Evidence from an emerging economy." Journal of Money Laundering Control 22, no. 2 (2019): 217–32. http://dx.doi.org/10.1108/jmlc-01-2018-0001.
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Purpose The purpose of this study is to examine the corruption-tax evasion nexus and to establish the strength of relationships among corrupting activities. Design/methodology/approach The research applied structural equation modelling on selected data from the World Economic Forum Executive Opinion Survey on corruption activities and data on tax evasion triggering factors from the World Development Indicators and the Bank of Ghana to test two hypotheses. Findings The test of the first hypothesis suggests that corrupting activities significantly cause tax-evading activities in Ghana; hence, there is at least one corrupting activity triggering tax evasion. Testing the second hypothesis revealed that corruption in Ghana exhibits all of the five dimensions of corruption that were examined. Hence, there is correlation among the corrupting activities. Research limitations/implications The research is limited by the availability of data; hence, only data for selected variables for the period were examined. Practical implications The results are indicative that most emerging economies tend to have more than one type of dominating corruption dimension, which are tax-evading triggers. Originality/value The study extends the literature by examining the various dimensions of corruption, analysing the strength of their relationships and how they impact tax evasion in an emerging economy. By identifying and employing specific corrupting activities, there is a better understanding and appreciation of the corruption-tax evasion nexus in the revenue generation process. This may aid emerging economies in the drafting of tax evasion and corruption reduction policies/programmes to ensure the achievement of sustainable development goals.
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Dewi Rachmania, Eni Suharti,. "Tax Officer Services and Tax Justice as Preventive Action for Tax Evasion." Jurnal Akuntansi 23, no. 2 (2019): 285. http://dx.doi.org/10.24912/ja.v23i2.589.
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The research is aimed to analyze of reduction of tax evasion case. Where, this effort by implementation service courtesy of tax officer/Fiscus and fairness of tax regulation for corporate as tax-payer. This matter caused by many tax-fraud that have done by tax-payer (small and big enterprise). Generally, these cases have influence to un-performing tax revenue of government. The tool used in this research is the structure equation model (SEM) with partial least square (PLS) alternative approaches. PLS evaluation model is done by assessing outer model and inner model. That used to test 98 samples (respondent) obtained from the slovin’s formula. The result of this reseach show indicates that the implementation of tax officer services/Fiscus have negative impact partially to tax-evasion and fairness of tax regulation has not effect partially on tax evasion.
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Sinelnikov-Murylev, S., S. Batkibekov, P. Kadochnikov, and D. Nekipelov. "Assesment of the Results of Personal Income Tax Reform in Russia." Voprosy Ekonomiki, no. 6 (June 20, 2003): 61–77. http://dx.doi.org/10.32609/0042-8736-2003-6-61-77.
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The paper contains results of the analysis of personal income tax reform in Russia in 2000, including the influence of the reform on tax base, tax revenues and progressivity of income taxation. On the basis of the theoretical model the authors formulate two main hypotheses, concerning the influence of major factors on personal income tax revenues and tax base. The first hypothesis implies that the decrease in marginal income tax rate caused the decrease in personal income tax evasion, increase in tax revenues and tax base. The second hypothesis is that the decrease in tax evasion, especially among taxpayers with high incomes, increased their tax burden and, as a result, the level of vertical equity. The paper also includes the results of empirical tests of the above hypotheses about the change in tax evasion and progressivity using the regional data in 2000 and 2001; a number of measurers in the sphere of economic policy is put forward.
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Radu, Claudia Florina, Florin Cornel Dumiter, Lavinia Dudas, and Stefania Master Jimon. "Study On Budget Revenue Collection, Shadow Economy and Tax Losses Caused By It." Studia Universitatis „Vasile Goldis” Arad – Economics Series 27, no. 2 (2017): 1–18. http://dx.doi.org/10.1515/sues-2017-0005.
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Abstract Tax avoidance is a phenomenon faced by all countries, to a lesser or greater extent, and we can say that it has begun to manifest itself since the introduction of taxes. It is known that generally taxes are not pleasing to taxpayers, especially when their level is high. However, it is important for individuals, as a whole, not to evade from their tax obligations. In this context taxes can be regarded as a necessary evil to ensure the resources needed for state functioning. But often some taxpayers are looking for ways to avoid taxes, engaging either in tax evasion to the shelter of the law or in fraudulent evasion. In this paper we present some of the aspects that motivate individuals to pay taxes. Also we analyze the situation of budgetary revenues in Alba County and also the evolution of the main income of consolidated general budget in Romania. In the end of the paper we intend to draw a parallel between shadow economy, tax burden and tax losses due to shadow economy for a sample of 32 countries. In this way we can see where underground economy and tax losses have the highest values and where are required measures to mitigate them.
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Horobets, N. S. "Specific Features of Counteracting VAT Evasion: Experience of Ukraine and Foreign Countries." Bulletin of Kharkiv National University of Internal Affairs 91, no. 4 (2020): 121–29. http://dx.doi.org/10.32631/v.2020.4.11.
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The article is focused on determining specific features of counteracting VAT evasion in Ukraine and foreign countries. It has been found out that the presence of VAT in the tax system of any state is a prerequisite for such a state to become a member of the European Union and it is due to its broad tax base and more neutral impact on economic decision-making on investment and consumption issues. It has been noted that the joint search by the states for the ways to combat VAT evasion is due to the need to minimize the damage caused to the financial and economic interests of the state by such actions, to increase the efficiency of value added tax, to increase the competitiveness level of domestic producers, to stimulate priority economic activities in the state. The content of value added tax as an indirect tax in accordance with the provisions of scientific doctrine has been revealed. Specific features of legal and illegal (tax crime) types of VAT evasion have been studied. The list of the methods to evade value added tax in Ukraine and foreign countries has been provided. The specifics of general and special ways to counteract this action have been revealed. The emphasis has been placed on such methods of counteracting VAT evasion as enshrining legal liability for VAT evasion at the legislative level; exercising tax control over the entities that are registered as value added taxpayers; usage of electronic document management and other opportunities of the digital economy, which allows to identify risks in the activities of taxpayers during their initial registration, etc. It has been concluded that there is no unified approach to the implementation of counteraction to value added tax evasion by state-authorized agencies; and the emphasis has been placed on the feasibility of existence of a basic list of the methods to counteract value added tax evasion.
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García Carrillo, Jorge Fernando, Orlando Darío Parra Jiménez, and Felipe Rueda Céspedes. "Features of tax structure and tax evasion in Colombia." Apuntes Contables, no. 28 (June 18, 2021): 17–40. http://dx.doi.org/10.18601/16577175.n28.02.
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Para cumplir con sus obligaciones, el gobierno establece un presupuesto público, en donde tiene en cuenta una serie de ingresos, como los impuestos, gravámenes y tasas, por lo tanto, necesita un sistema tributario que determine las cargas impositivas y los mecanismos para su recaudo. Dentro de los problemas que afectan la economía de los países se encuentra la evasión de impuestos, debido a que esto impide que el Estado reúna los recursos económicos necesarios para asegurar el bienestar de los ciudadanos. El objetivo principal de este artículo es establecer la razón por el cual las personas evaden sus deberes fiscales, para esto se realiza un estudio descriptivo teniendo en cuenta una metodología cualitativa. Inicialmente se definen y caracterizan los sistemas tributarios a nivel mundial, al igual que se analiza su evolución y se identifican cuáles son los más utilizados en países europeos y latinoamericanos; particularmente para Colombia, se analiza la evolución de las normas tributarias relacionadas con los impuestos de renta y de IVA. Posteriormente, se establecen definiciones sobre la evasión de impuestos y se revisan antecedentes sobre la tasa de evasión del impuesto de renta en Colombia. Finalmente, se estudian las causas que motivan a las personas a cometer este delito. Como parte de los principales hallazgos, se encuentra que los países desarrollados mantienen un sistema progresivo, mientras que los latinoamericanos operan con un sistema regresivo, perjudicando en mayor medida a las personas de menores ingresos por medio de impuestos indirectos. Como consecuencia de la desigualdad social y económica y la falta de efectividad del sistema tributario, las personas se sienten influenciadas para evadir impuestos; así mismo, este problema se atribuye a aspectos sociales o culturales, políticos, económicos, jurídicos, técnicos y administrativos.
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Demalija, Rifat. "Informality vs Politics; The Interactions Between Politics and Social Behavior in Albania, a Retardment for the EU Integration Process." European Journal of Multidisciplinary Studies 4, no. 4 (2017): 27. http://dx.doi.org/10.26417/ejms.v4i4.p27-30.
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Is there a causal link for the acceptance of the informality between political class and social behavior? This paper intends to tackle this question exploring the retardment of the integration process and social actors’ behavior in Albania. In this regard, it is very important to understand the high level of informality in Albanian economy, social behavior and the nature of acceptance by political class. Despite the high level of informality, the will of Albanians to join EU remain high. According to the latest opinion polls, 86. 5% of the Albanians would vote in favor of the EU integration, the largest percentage in the EU integration aspiring countries. Political class, majority and opposition both, accuses each other for the retardment of the integration process, to get the highest support of voters, without bringing concrete solution for the informality and changing the situation. Informality in Albania continues to be a big concern for International Institutions which have been supporting and assisting the state institutions towards the formalization of economy. According to CIA World Factbook, the informality in Albania may be as large as 50% of official GDP during last five years. Regardless of the high level of the informality, government representatives and economy analysts argue that Albania is a country that is not affected directly by the crisis. One of the main factors which help the development of the informality in Albania is the widespread corruption, low level of enforcement, bureaucracies in the administration, politicized administration, habitual change of legislation and electoral promises to change the tax system, citizen’s interest for evasion and their adaptability. Another good example to argue our claim regarding the social behavior and links with politics is connected with the non-payment of the electricity not only by citizens, but also by state institutions. In contrast of formal social interaction of different social actors, informality should be read as social disorganization and one of the main obstacles that causes the retardment of the integration process. Keywords: informality, integration, politics, interaction, social behavior. 1.
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Kozako, Tomohiro, Makoto Yoshimitsu, Masaki Akimoto, et al. "Immunological Function against Human T-Lymphotrophic Virus Type I in Carriers with Collagen Diseases and HAM/TSP." Blood 112, no. 11 (2008): 1470. http://dx.doi.org/10.1182/blood.v112.11.1470.1470.
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Abstract Human T-cell leukemia virus-1 (HTLV-1) is the first human retrovirus that has infected approximately 10–20 million people worldwide and causes adult T cell leukemia/lymphoma (ATLL) and HTLV-1-associated myelopathy/tropical spastic paraparesis (HAM/TSP) after long-term chronic infection. The immune response to HTLV-1 is typically enhanced in HAM/TSP, while impaired cell-mediated immunity has been identified as a causative basis of immunodeficiency in ATLL. The negative immuno-regulatory program death-1 (PD-1) signaling is involved in auto-immunity, allergy, sites of immune privilege, and antitumor immunity. We have previously reported decreased frequency and function of HTLV-1 Tax-specific CD8+ T-cell in ATLL patients due to insufficient cytolytic effector molecules, as well as upregulated PD-1 expression on HTLV-1-specific CTLs from asymptomatic carriers (ACs) and ATLL patients. That PD-1 expression was significantly higher on HTLV-1 specific CD8+ T-cells, as well as CMV− and EBV-specific CTLs in ATLL patients compared to ACs, suggested that PD-1 signaling plays a role in fostering persistent HTLV-1 infections, facilitating immune evasion by ATLL cells, which may further ATLL development (ASH annual meeting 2006, 2007). However, there is no report on the repertoir and PD-1 expression of HTLV-1-specific CTL in carriers with hyper immune states such as collagen disease or HAM/TSP. Therefore, to characterize HTLV-1-specific CTL in asymptomatic HTLV-1 carriers (ACs), carriers with collagen disease (CCs) and HAM/TSP patients, we examined the frequency, diversity and PD-1 expression of HTLV-1-specific CTL in 23 ACs, 33 carrier with collagen vascular disease, 40 HAM/TSP patients and 18 healthy donors (HDs) using 16 distinct HTLV-1 Tax/Env HLA-A*0201 and HLA-A*2402 tetramers. The difference in frequency of HTLV-1 Tax-specific CTL positivity was not statistically significant between CCs, HAM/TSP or ACs. In contrast, HTLV-1 Env-specific CTL were significantly more frequent in autoimmune disorders and HAM/TSP than those in ACs (Table 1). On the other hand, percentages of CD8+ lymphocytes from these carriers expressing PD-1 were significantly higher than that from HDs. Futhermore, the rates of PD-1 expression on CMV- or EBV-specific CTL in CCs, HAM/TSP and ACs were similar although PD-1 expression was significantly down-regulated on HTLV-1-specific CTL in CCs and HAM/TSP compaired to ACs (Figure1, p&lt;0.05 and p&lt;0.01, respectively). Few lymphocytes from these carriers were positive for the PD-L1 ligand, while PD-L1 expression was observed on lymphocytes cultured for 12 hours from ACs (5 of 6), but less from CCs and HAM/TSP (1 of 6 and 0 of 4, respectively). The diversity, frequency and repertoir of HTLV-1-specific CD8+ T cell clones, especially HTLV-1 Env CTLs, may be related to the hyper immune response in CCs and HAM/TSP. The down-regulation of PD-1 on HTLV-1 Tax-specific CTL and loss of PD-L1 expression in CCs and HAM/TSP may explain the apparent hyper immune response against HTLV-1 Tax protein. Table 1. HTLV-1/HLA tetramers positive subjects HLA allele Tetramers AC CC HAM/TSP The number of subjects positive for tetramers; the percentages of HTLV-1/HLA tetramer+ CD8+ T cells in the CD8+ lymphocytes &gt; 0.1% are counted as subjects positives for tetramer, *, P &lt; 0.01, significant differences from AC by χ2 test. A*02 Tax 100% (8/8) 75% (9/12) 90% (9/10) A*02 Env 0% (0/8) 25% (3/12) 10% (1/10) A*24 Tax 94% (17/18) 88% (21/24) 100% (15/15) A*24 Env 6% (1/18) 63% (15/24)* 40% (6/15)* Tax CTL 96% (22/23) 82% (27/33) 100% (18/18) Eav CTL 4% (1/23) 48% (16/33)* 50% (9/18)* Figure 1. PD-1 expression on virus-specific CD8+ T lymphocytes in ACs, carriers with collagen disease (CCs) and HAM/TSP. Percentage of PD-1 expression on CD8+ lymphocytes and HTLV-1-, CMV-, EBV-specific CD8+ lymphocytes in AC, CC, HAM/TSP and healthy donors (HDs). Horizontal bars indicate the mean percentage of PD-1-positive cells. The number below each subject is the mean±SD. *P&lt;0.001; **P&lt;0.01 (Significant differences by Mann-Whitney U test). Figure 1. PD-1 expression on virus-specific CD8+ T lymphocytes in ACs, carriers with collagen disease (CCs) and HAM/TSP. Percentage of PD-1 expression on CD8+ lymphocytes and HTLV-1-, CMV-, EBV-specific CD8+ lymphocytes in AC, CC, HAM/TSP and healthy donors (HDs). Horizontal bars indicate the mean percentage of PD-1-positive cells. The number below each subject is the mean±SD. *P&lt;0.001; **P&lt;0.01 (Significant differences by Mann-Whitney U test).
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Cabanettes, Nicolás. "Technology versus tax evasion: analysis of the impact caused by de technological tools used by the tax administration with regard of collection, tax simplicity and evasion." Perspectivas 10, no. 2 (2020): 207–20. http://dx.doi.org/10.19137/perspectivas-2020-v10n2a11.
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