Journal articles: 'Tax fraud'

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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 (December 31, 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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Azrina Mohd Yusof, Nor, and Ming Ling Lai. "An integrative model in predicting corporate tax fraud." Journal of Financial Crime 21, no. 4 (September 30, 2014): 424–32. http://dx.doi.org/10.1108/jfc-03-2013-0012.

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Purpose – This paper aims to present an integrative model in predicting corporate tax fraud. Design/methodology/approach – This paper is grounded on three theories, namely, the theory of reasoned action, theory of planned behaviour and the “Fraud Diamond Theory”. Findings – By integrating these three theories, this paper proposes that individual cognitive factors, fraud diamond factors and organizational factors such as normative and control factors influence managers to commit corporate tax fraud. Practical implications – Practically, the proposed integrative model enables the government and tax authority to understand on why corporate managers engage in corporate tax fraud. It will also allow them to devise practical methods and strategies to prevent the corporate managers to engage in tax fraud. Originality/value – This study has merit that proposed an integrative model in predicting corporate tax fraud. Research on corporate tax fraud has been the subject of limited investigation; hence, this study contributes to the tax compliance literature by proposing an integrative model to study corporate tax fraud in a Malaysian tax setting. Future studies can be conducted to test the proposed integrative model in examining the circumstances of managers’ intention to commit corporate tax fraud.

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Petrașcu, Daniela, Ioana Păcurariu, Bianca Cristina Ciocanea, and Cosmin Ioan Pițu. "Tax Evasion Between Tax Optimization at the Border of Legality, Tax Burden and Voluntary Compliance." Journal of Legal Studies 32, no. 6 (November 2, 2023): 163–80. http://dx.doi.org/10.2478/jles-2023-0019.

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Abstract Tax evasion operates beyond the boundaries of the jurisdictions, it develops across borders, and the extent of tax fraud as a phenomenon is differentiated according to the aspects and the rigours of legislation, as well as according to the economic environment of each country in part. Regardless of the level of development of the country in which it manifests, the effects of the fiscal fraud are destructive, affecting both the state budget, as well as the financial resources of the offenders’ commercial partners. The fiscal fraud has negative effects over the economic market, and one of the consequences is the social inequality from the perspective of the abuse and the predisposition of certain taxable subjects to fraud. Certainly, the phenomenon remains unraveled, the financial schemes being extremely complex, and the fraud mechanisms are some of the most laborious ones and in a permanent improvement, while the evaders keep finding new means by way of which they illegally attract financial resources. The fight against tax evaders is a difficult one, mainly because of the sometimes “deliberate” legislative “loopholes”, but also because of their ingenuity, which is often “one step” ahead of those who fight against tax evasion.

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Hermansyah, Wawan. "TEKNIK MENGUNGKAP TAX FRAUD." Jurnal Ekonomi dan Bisnis Airlangga 27, no. 1 (April 28, 2017): 149. http://dx.doi.org/10.20473/jeba.v27i12017.149-182.

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Fraud is an array of irregularities and illegal act characterized by intention deception. The purpose of this study is to formulate revealed techniques of tax fraud using indirect and direct technique. 1). Indirect technique use vertical analysis, horisontal analysis, and ratio analysis technique, and 2). Direct technique use physics test. The development of this issue can be a solution for tax fraud’s problem in Indonesia. Otherwise, the study is only concerned to find sales transactions without value added tax and sales transactions that only paid a part to treasury find.This study is qualitative research with the Source of research data are balance, income statement, and cash flows statement. The method of collecting data use participation of observation. And then analysis of research data use hermeneutics.These result indicate that vertical test analysis technique and horizontal analysis technique have significant percentage and ratio analysis techniques showed indications of fraud with score M > 5,24. Besides, based on the result of physical tests showed that PT. NN less deposit the tax obligatios and hasn’t paid value added tax to treasury fund.

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Mangoting, Yenni, Chaterine Aprilia Pangestu, Febby Melliani Tjan, and Jennifer Grace Evangelina. "TAX FRAUD INTENTIONS WITH AN INTEGRATIVE MODEL APPROACH." Jurnal ASET (Akuntansi Riset) 13, no. 2 (December 30, 2021): 331–47. http://dx.doi.org/10.17509/jaset.v13i2.38880.

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This study tests whether attitude, social influences, and rationalization act as the factors that influence the intention to commit tax fraud. Furthermore, this study also evaluates the influence of intention towards tax fraud behaviour and tests the moderation effect of information technology and law enforcement in the relationship between intention and tax fraud. The respondents in this study were individual taxpayers. One hundred twelve questionnaires were analyzed using the Partial Least Square (PLS) method. This study showed that attitude, social influences, and rationalization positively influence the taxpayer’s intention to commit tax fraud. Likewise, intention to commit tax fraud positively influenced taxpayers’ fraud behaviour. The moderation test result showed that compared to law enforcement, the interaction between intention and information technology is more effective to prevent tax fraud. This integrative model explains that other than anticipating fraudulent acts through tax service digitalization, morality in tax fraud needs to get more attention from tax authorities.

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Brucker, William G., and James E. Rebele. "Something Was Rotten At Garden Fresh: Tax Evasion And Accounting Fraud At A Produce Wholesaler." Journal of Business Case Studies (JBCS) 10, no. 3 (July 1, 2014): 303. http://dx.doi.org/10.19030/jbcs.v10i3.8718.

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Most fraud cases prepared for use in auditing and fraud examination courses involve theft-of-asset or financial statement misstatement types of frauds. Based on an actual case, we present a situation where the owner of a wholesale produce business, Garden Fresh, adjusted accounting records to evade taxes. Changes in the produce industry were threatening Garden Freshs business, and the owner used funds generated from the tax-evasion fraud to support purchases from the companys buyers. In the end, the fraud and business could not be sustained, and Garden Fresh failed. An important learning objective of the case is to illustrate how journal entries can be used to conceal a fraud, and how understanding accounting is essential for uncovering some frauds. The Garden Fresh case has been used in an undergraduate auditing class, and assessment results indicate that the case is effective for meeting identified learning objectives. The case would also be appropriate for use in taxation, fraud examination, forensic accounting, and small business courses at both the undergraduate and graduate levels.

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Ettredge, Michael L., Lili Sun, Picheng Lee, and Asokan A. Anandarajan. "Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels?" AUDITING: A Journal of Practice & Theory 27, no. 1 (May 1, 2008): 1–33. http://dx.doi.org/10.2308/aud.2008.27.1.1.

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The objective of this paper is to provide preliminary evidence whether SFAS No. 109 tax data might be useful in distinguishing between firms that do versus do not engage in earnings overstatement fraud (hereafter fraud). We examine the associations of various versions of deferred tax expense (DTE) variables and book income minus taxable income (BMT) variables with fraud, in the year of fraud onset and the year prior to fraud. The analysis is based upon a sample of 65 firms with positive pretax income, sanctioned by the Securities and Exchange Commission (SEC), in Accounting and Auditing Enforcement Releases (AAERs). A set of control firms are matched by asset size, two-digit SIC code, year, and nature of income (positive versus negative pretax income). We also perform analyses using a larger, nonmatched control sample. Our results indicate that, for firms with positive pretax income, DTE-based variables have strong incremental associations with fraud occurrence, beyond discretionary accruals and selected other explanatory variables, in the year of fraud onset. DTE-based variables have modest incremental power to explain future (next-year) fraud occurrence (but only when using matched samples). BMT-based variables generally lack explanatory power. In summary, this study provides new information about managers' tax reporting behavior in the presence of fraud, and suggests that DTE-based variables are likely to be useful in detecting fraud.

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Švecova, Ļubova. "TAX FRAUD PHENOME: QUALIFICATION DUE TO CRIMINAL LAW IN FIELD OF VAT." Administrative and Criminal Justice 3, no. 76 (September 30, 2016): 29. http://dx.doi.org/10.17770/acj.v3i76.2862.

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In the present article the author has considered in a concentrated form the essence of the tax fraud phenomenon, the responsibility for which is determined by the legislation, both in administrative and criminal order – in accordance with 218 (tax avoidance) and 177 (fraud) acts. The aim of the present research is to consider the problems of tax violation, to systematize the issues related to the qualification of criminal acts in the area of taxation at establishing the fact of fraud with value added tax. The author systematized the elements of criminal acts’ compounds - fraud and tax evasion, the importance of the aspect of separating fictitious and real transactions during their classification, as well as addressed issues related to the offense ascertaining at the stage of its ending, in case of fraud with value added tax. There have been no previous investigations found on researching the phenomenon of tax fraud in Latvia through the prism of analysis of prevalence cause, types on manifestation of the phenomenon and ways of preventing and dealing with it. While researching the phenomenon of tax fraud, the author intends to examine the problem in greater details. The main conclusion, which relates to fraud with value added tax, is the fact that the Law system on Value Added Tax itself enables the unfair taxpayer to commit fraud. The lack of clear approach and criteria for the qualification of tax fraud has a negative impact on the effectiveness of preventing and dealing with this criminal act.

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Murorunkwere, Belle Fille, Origene Tuyishimire, Dominique Haughton, and Joseph Nzabanita. "Fraud Detection Using Neural Networks: A Case Study of Income Tax." Future Internet 14, no. 6 (May 31, 2022): 168. http://dx.doi.org/10.3390/fi14060168.

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Detecting tax fraud is a top objective for practically all tax agencies in order to maximize revenues and maintain a high level of compliance. Data mining, machine learning, and other approaches such as traditional random auditing have been used in many studies to deal with tax fraud. The goal of this study is to use Artificial Neural Networks to identify factors of tax fraud in income tax data. The results show that Artificial Neural Networks perform well in identifying tax fraud with an accuracy of 92%, a precision of 85%, a recall score of 99%, and an AUC-ROC of 95%. All businesses, either cross-border or domestic, the period of the business, small businesses, and corporate businesses, are among the factors identified by the model to be more relevant to income tax fraud detection. This study is consistent with the previous closely related work in terms of features related to tax fraud where it covered all tax types together using different machine learning models. To the best of our knowledge, this study is the first to use Artificial Neural Networks to detect income tax fraud in Rwanda by comparing different parameters such as layers, batch size, and epochs and choosing the optimal ones that give better accuracy than others. For this study, a simple model with no hidden layers, softsign activation function performs better. The evidence from this study will help auditors in understanding the factors that contribute to income tax fraud which will reduce the audit time and cost, as well as recover money foregone in income tax fraud.

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Irawan, Rahmat, and Syahril Djaddang. "KUALITAS LABA ATAS INTENSITAS KECURANGAN AKUNTANSI DAN MANAJEMEN LABA AKRUAL TERHADAP AGRESIVITAS PAJAK." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 5, no. 2 (May 31, 2020): 199–208. http://dx.doi.org/10.34204/jiafe.v5i2.1888.

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This study aims to examine the effect of accounting fraud intensity and accrual earnings management on tax aggressiveness and test earnings quality and audit quality on the accounting fraud intensity and accrual earnings management on tax aggressiveness. The testing method in this study uses multiple regression analysis. Through purposive sampling, the sample in this study amounted to 65. The data testing used structural equation model. The test results show that the intensity of accounting fraud affects tax aggressiveness, Accrual earnings management affects the tax aggressiveness, The quality of earnings strengthens the effect of accounting fraud and accrual earnings management on tax aggressiveness and Audit quality does not moderate the relationship between accounting fraud intensity and accrual earnings management with tax aggressiveness.

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Lipniewicz, Rafał. "Article: Split Payment Mechanism as a VAT Collection Method: Evidence from Poland." EC Tax Review 31, Issue 4 (June 1, 2022): 219–30. http://dx.doi.org/10.54648/ecta2022021.

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In recent years, there has been a significant increase in the activity of states and international organizations (Organization for Economic Co-operation and Development (OECD), EU) when it comes to solutions that prevent tax frauds and limit tax evasion. The split payment is one of the mechanisms in the field of value added tax. In the European Union, this solution is still used to an extremely limited extent, in only a few Member States. This article analyses the effects of a big-scale implementation of the Split Payment Mechanism in Poland from the perspective of application of tax principles (primarily in the form of reducing the Value Added Tax (VAT) gap) as well as the compliance costs to this model of settling the value added tax. The aim of this article is to ascertain whether the split payment (SP) Mechanism is an effective tool to counteract VAT fraud and whether it can be recommended as a systemic tax solution in the European Union. EU VAT system, split payment, VAT Collection, Tax gap, VAT fraud, Poland, European Commission, bank transfers, VAT account, financial liquidity.

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Richardson, Mirugia. "Fighting Tax Fraud and Tax Evasion in the EU: The 2012 Action Plan." EC Tax Review 24, Issue 4 (August 1, 2015): 220–31. http://dx.doi.org/10.54648/ecta2015022.

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On 6 December 2012, the European Commission of the European Union (the Commission) presented its Action Plan to strengthen the fight against tax fraud and tax evasion (the Action Plan). The Action Plan contains measures aimed at supporting the Member States of the European Union in the fight against tax fraud and tax evasion. The launch of the Action Plan has already been given attention in the editorial of EC Tax Review, vol. 22, 2013-2.1 This article points out that there are, from a legal point of view, certain shortcomings in the Action Plan, which concern the criminal law aspects of tax fraud and tax evasion and value added tax (VAT) fraud. This article seeks to explore how the Action Plan can recover from these defects. Some suggestions are offered for repairing the shortcomings.

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Ardiryanti, Suci, Herlina Helmy, and Erly Mulyani. "Agresivitas Pajak dan Kecurangan AkuntansiAgresivitas Pajak dan Kecurangan Akuntansi." JURNAL EKSPLORASI AKUNTANSI 4, no. 1 (February 26, 2022): 59–73. http://dx.doi.org/10.24036/jea.v4i1.448.

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This study aims to examine the tax aggressiveness relationship accounting fraud. This study uses the Beneish M Score Model to detecting accounting fraud and then measured by a dummy variable. The tax aggressiveness variable measured using five proxies including, Effective Tax Rate (ETR1, ETR2, ETR3, ETR4) and Book Tax Differences (BTD). The study population was manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The study sample was determined by purposive sampling, so that 53 samples of manufacturing companies were obtained. Based on panel data regression analysis, the result show that of the five proxies used to measure tax aggressiveness, only ETR4 had a significant positive related to accounting fraud. While ETR1, ETR2, and ETR3 have an insignificant negative related to accounting fraud, and BTD is positive related to accounting fraud but not significant. The conclusion of this study is that tax aggressiveness are not positively related significantly with accounting fraud so the hypothesis is rejected.

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Chiriac, Alina, Roxana Adriana Mititelu, and Ileana Nișulescu. "Multivariate statistical analysis of the Regional Anti-Fraud Directorate 2 Constanta from 2014 to 2021." Technium Social Sciences Journal 35 (September 9, 2022): 357–66. http://dx.doi.org/10.47577/tssj.v35i1.7352.

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The Regional Anti-Fraud Directorate 2 Constanta (DRAF 2 CT) is a regional structure of the public authority in Romania that has as a priority objective the fight against tax evasion and tax and customs fraud, being one of the most important regions of the General Directorate for Fiscal Fraud due to its strategic position, having many categories of resources or areas of activity. The regional activity is of even more interest now during the conflict in Ukraine, given the fact that Tulcea County is on the border of the conflict zone. The activity of investigating frauds and dismantling transactional chains that lead to damage to the state budget is important both financially and socially. The study focuses on dynamic analysis of the activity of DRAF 2 CT through the indicators reported by it. The paper allows the identification of correlations or interdependencies between the indicators specific to the fraud investigation activity, as well as the foreshadowing of some directions of normative improvement regarding the reporting of the results of the anti-fraud activity.

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Drjaglina, S. A. "The issue of tax fraud." Право и государство: теория и практика, no. 11 (2020): 195–97. http://dx.doi.org/10.47643/1815-1337_2020_11_195.

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Levi, Michael. "Serious tax fraud and noncompliance." Criminology & Public Policy 9, no. 3 (July 11, 2010): 493–513. http://dx.doi.org/10.1111/j.1745-9133.2010.00645.x.

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Menkus, Belden. "Tax return fraud is tackled." Computer Fraud & Security Bulletin 1992, no. 1 (January 1992): 3. http://dx.doi.org/10.1016/0142-0496(92)90242-b.

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LENNOX, CLIVE, PETRO LISOWSKY, and JEFFREY PITTMAN. "Tax Aggressiveness and Accounting Fraud." Journal of Accounting Research 51, no. 4 (January 28, 2013): 739–78. http://dx.doi.org/10.1111/joar.12002.

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Siverio Luis, Sergio. "La educación cívico-tributaria: una asignatura pendiente y un instrumento necesario contra el fraude fiscal." Revista Anales de la Facultad de Derecho, no. 38 (2021): 153–97. http://dx.doi.org/10.25145/j.anfade.2021.38.07.

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Civic tax education is a necessary step in the process of addressing and thusly reducing tax fraud. According to Sainz de Bujanda, it is in fact the most powerful instrument to bring an end not only to tax evasion and fraud but also to the mistrust between taxpayers and the Administration. However, in Spain introducing civic tax education has been a forgotten subject. Thereby, civic tax education becomes a fundamental pillar in improving our country and eradicating tax fraud, by gaining the voluntary compliance to tax obligations. This would contribute to maintaining a fair tax system, as established in the Constitution.

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Sukanto, Eman, and Alif Nafiah. "PENGARUH PERSEPSI PELAYANAN PEGAWAI PAJAK, PENGETAHUAN FRAUD WAJIB PAJAK DAN TIMBAL BALIK PEMERINTAH TERHADAP KEPATUHAN PAJAK OLEH WAJIB PAJAK (Studi pada wajib pajak orang pribadi Kabupaten Demak)." ProBank 3, no. 1 (May 2, 2018): 52–63. http://dx.doi.org/10.36587/probank.v3i1.249.

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This study measures the influence of perceptions of employee tax services, taxpayer knowledge about fraud and reciprocal government tax compliance by taxpayers in Kabupaten Demak. Sample in this research as many as 100 people taxpayer personal cross profession registered in KPP Demak. This study used questionnaire instrument. This research concludes, firstly, the perception of service tax officers have a positive effect on tax compliance, which means the better served, taxpayers more obedient. Second, the knowledge of fraud has an effect on tax compliance, meaning that the taxpayer understands about cheating and the consequences of fraud, they are more obedient. Third, the reciprocal government does not affect taxpayer compliance, meaning that taxpayers will remain obedient to pay taxes even if they do not get reciprocity.Keywords: Tax Service, Fraud Knowledge, Government Reciprocity, Tax Compliance

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Sukanto, Eman, and Alif Nafiah. "PENGARUH PERSEPSI PELAYANAN PEGAWAI PAJAK, PENGETAHUAN FRAUD WAJIB PAJAK DAN TIMBAL BALIK PEMERINTAH TERHADAP KEPATUHAN PAJAK OLEH WAJIB PAJAK (Studi pada wajib pajak orang pribadi Kabupaten Demak)." ProBank 3, no. 1 (May 2, 2018): 52–63. http://dx.doi.org/10.36587/probank.v3i1.249.

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This study measures the influence of perceptions of employee tax services, taxpayer knowledge about fraud and reciprocal government tax compliance by taxpayers in Kabupaten Demak. Sample in this research as many as 100 people taxpayer personal cross profession registered in KPP Demak. This study used questionnaire instrument. This research concludes, firstly, the perception of service tax officers have a positive effect on tax compliance, which means the better served, taxpayers more obedient. Second, the knowledge of fraud has an effect on tax compliance, meaning that the taxpayer understands about cheating and the consequences of fraud, they are more obedient. Third, the reciprocal government does not affect taxpayer compliance, meaning that taxpayers will remain obedient to pay taxes even if they do not get reciprocity.Keywords: Tax Service, Fraud Knowledge, Government Reciprocity, Tax Compliance

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Asnawi, Meinarni. "Fraud in Tax Evasion Decision: Effect on Financial Pressure, Tax Investigation and the Perceived Probability of Audit." Migration Letters 20, no. 5 (August 2, 2023): 303–14. http://dx.doi.org/10.59670/ml.v20i5.3545.

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Purpose – This research aims to investigate the effects of financial pressure, the perceived probability of audit, and tax investigation on the decision to carry out tax evasion. Design/methodology/approach – The Study is a quantitative research approach that uses online-based data collection methods (e_ questionnaire) combined with interviews with certain taxpayers to get their views on fraud in tax evasion decisions. The sample in this study was 98 individual taxpayers in Indonesia. Findings – This research shows that financial pressures have a dominant effect on tax avoidance. This finding proves that financial pressure is one of the reasons for committing tax evasion fraud as stated in the fraud triangle theory. This research also shows that the perceived probability of audit and tax investigation does not affect reducing the tendency to tax evasion, this research indicates that tax investigation does not have a deterrent effect on taxpayers in committing tax evasion. Taxpayers understand that the government is spending considerable time and money to prove an alleged tax evasion case. Several tax policies in Indonesia such as the sunset policy, tax amnesty, and voluntary tax reporting can provide space for tax evaders to get certain tax collections and tax deductions when making tax payments. Research limitations/implications – Although this research has explored taxpayers in Indonesia with several different occupational backgrounds, it is still necessary to test tax evasion on corporate taxpayers other than personal taxpayers. Practical implications – This research critically analyzes the impact of psychological factors in tax non-compliance decisions through tax evasion fraud. Social implications – The behavioral approach and consideration of psychological factors in every tax decision are expected to help realign and harmonize law enforcement practices in Indonesia to reduce the occurrence of tax evasion in Indonesia. Originality/value – Examines the implementation of fraud triangle theory in tax evasion decisions. This research combines behavioral and psychological approaches to test the occurrence of tax evasion fraud in the perspective of taxpayers in Indonesia.

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González, Camino, María Jesús Delgado, and Sonia de Lucas. "Segmentation of Potential Fraud Taxpayers and Characterization in Personal Income Tax Using Data Mining Techniques." Revista Hacienda Pública Española 239, no. 4 (November 2021): 127–57. http://dx.doi.org/10.7866/hpe-rpe.21.4.4.

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This paper proposes an analytical framework that combines dimension reduction and data mining techniques to obtain a sample segmentation according to potential fraud probability. In this regard, the purpose of this study is twofold. Firstly, it attempts to determine tax benefits that are more likely to be used by potential fraud taxpayers by means of investigating the Personal Income Tax structure. Secondly, it aims at characterizing through socioeconomic variables the segment profiles of potential fraud taxpayer to offer an audit selection strategy for improving tax compliance and improve tax design. An application to the annual Spanish Personal Income Tax sample designed by the Institute for Fiscal Studies is provided. Results obtained confirm that the combination of data mining techniques proposed offers valuable information to contribute to the study of tax fraud.

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Nichols, Nancy B., and Robert C. Richardson. "Criminal Investigations of Taxpayer Fraud." ATA Journal of Legal Tax Research 4, no. 1 (January 1, 2006): 44–58. http://dx.doi.org/10.2308/jltr.2006.4.1.44.

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Under the voluntary tax system in the United States, taxpayers are responsible for fully and accurately reporting and paying the amount of taxes owed. Voluntary tax compliance is reinforced through various programs including the document matching program, Internal Revenue Service (IRS) civil audits, and criminal prosecution. The Criminal Investigation (CI) division of the IRS is responsible for enforcing the criminal statutes. This article investigates the role of CI in tax compliance and analyzes the results of 598 published tax crime cases from 2000 through 2004. The results indicate that CI must increase its focus on cash economy small businesses. Additional recommendations include the expansion of tax withholding to nonemployee compensation and including payments to small businesses in the document matching program to reinforce the voluntary compliance system.

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Silets, Harvey M., and Michael C. Drew. "Offshore Asset Protection Trusts: Tax Planning or Tax Fraud?" Journal of Money Laundering Control 5, no. 1 (March 2001): 9–15. http://dx.doi.org/10.1108/eb027289.

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Hbaieb, Ines Hakim, and Mohamed Ali Brahim Omri. "Tax management and tax fraud: evidence from Tunisian companies." International Journal of Managerial and Financial Accounting 11, no. 2 (2019): 132. http://dx.doi.org/10.1504/ijmfa.2019.099771.

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Hbaieb, Ines Hakim, and Mohamed Ali Brahim Omri. "Tax management and tax fraud: evidence from Tunisian companies." International Journal of Managerial and Financial Accounting 11, no. 2 (2019): 132. http://dx.doi.org/10.1504/ijmfa.2019.10021097.

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Park, Sungwon, Sundong Kim, and Meeyoung Cha. "Knowledge Sharing via Domain Adaptation in Customs Fraud Detection." Proceedings of the AAAI Conference on Artificial Intelligence 36, no. 11 (June 28, 2022): 12062–70. http://dx.doi.org/10.1609/aaai.v36i11.21465.

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Knowledge of the changing traffic is critical in risk management. Customs offices worldwide have traditionally relied on local resources to accumulate such knowledge and detect tax frauds. This naturally poses countries with weak infrastructure to become tax havens of potentially illicit trades. The current paper proposes DAS, a memory bank platform to facilitate knowledge sharing across multi-national customs administrations to support each other. We propose a domain adaptation method to share transferable knowledge of frauds as prototypes while safeguarding the local trade information. Data encompassing over 8 million import declarations have been used to test the feasibility of this new system, which shows that participating countries may benefit up to 2-11 times in fraud detection with the help of shared knowledge. We discuss implications for substantial tax revenue potential and strengthened policy against illicit trades.

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Pérez, César, María Jesús Delgado, and Sonia de Lucas. "Modelización de los factores que afectan al fraude fiscal con técnicas de minería de datos: aplicación al Impuesto de la Renta en España." Revista Hacienda Pública Española 246, no. 3 (September 2023): 137–64. http://dx.doi.org/10.7866/hpe-rpe.23.3.5.

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This paper presents a proposal to model and predict the behavior of Personal Income Tax (IRPF) tax-payers with data mining techniques. Decision trees and discriminant analysis are combined to quantify each taxpayer's propensity to fraud using the tax components with the highest incidence of fraud. The model achieves an average efficiency in predictions of more than 89%, allowing respondents to be segmented by level of propensity to fraud. The proposal can be used in the audit and control process carried out by the Tax Agency.

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Adwimurti, Yudhistira, Selfiani, Usmar, and Hendi Prihanto. "FACTORS AFFECTING THE PERCEPTION OF INDIVIDUAL TAXPAYERS TOWARD TAX FRAUD." International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) 1, no. 2 (April 30, 2023): 88–99. http://dx.doi.org/10.61990/ijamesc.v1i2.9.

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This study aims to determine factors such as tax information systems, work culture, and apparatus behavior that influence individual taxpayer perceptions of tax evasion. The research data was obtained from a questionnaire (primary) which was distributed to taxpayers who were at KPP Pratama Jakarta Kebayoran Baru Dua using the Simple Random Sampling method. Data processing used the SPSS version 23 program, while the analytical method used was descriptive statistics, data quality test, classic assumption test, model suitability test, multiple regression and hypothesis testing using the t test. Where the results of this study indicate that information technology has a positive and significant effect on tax fraud, work culture has a positive and significant effect on tax fraud, as well as employee ethics has a positive and significant effect on tax fraud. The results of the f test simultaneously explain that information technology, work culture, and employee ethics have a positive and significant effect on tax fraud.

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Coita, Ioana –. Florina, Laura –. Camelia Filip, and Eliza-Angelika Kicska. "TAX EVASION AND FINANCIAL FRAUD IN THE CURRENT DIGITAL CONTEXT." Annals of the University of Oradea. Economic Sciences 30, no. 30 (1) (July 2021): 187–94. http://dx.doi.org/10.47535/1991auoes30(1)020.

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Preventing and combating phenomenon of tax evasion is a present concern of national governments due to the magnitude this phenomenon represents and because of the increasingly sophisticated techniques used by the authors in carrying out tax frauds. Evolution of tax evasion phenomenon at international level has acquired a profound technological character due to the increasingly elaborate methods. Illegal behaviour has some specific features that could be recognized easily by artificial intelligence models. They use real data in order to derive characteristics that could be identified in due time so that tax avoidant behaviour be identified and prevented. The use of forecasting models like logistic regression, random forests or decision trees in order to model tax avoidant behaviour shows having a good predictive power. Also, the use of the neural networks allowed scientists to calculate probability of an individual taxpayer that would attempt to evade taxes or commit other types of financial frauds. Scientific literature shows an increasing interest in using neural networks to detect and predict fraudulent behaviour in the fields of tax avoidance and financial domain. Cybercrime, cryptocurrency and blockchain were created in order to facilitate payments and help owner in accumulating wealth. Current landscape of financial frauds shows a different picture. Intracommunity frauds are more and more diversified. European Union and International bodies act together to prevent and combat fraud. Could these new technologies possess a real threat to the financial security of our transactions or encourage fraudulent behaviour? This paper tries to find the answer to this question.

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Wolf, Redmar. "VAT Carousel Fraud: A European Problem from a Dutch Perspective." Intertax 39, Issue 1 (January 1, 2011): 26–37. http://dx.doi.org/10.54648/taxi2011004.

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The current European Union (EU) value added tax (VAT) system is a breeding ground for carousel fraud. This fraud results in tax losses of several billion euros each year. It also distorts fair competition and may lead to unexpected VAT liabilities. Carousel fraud is triggered by a flaw in the VAT regime, where the right to deduct VAT is not linked to the prior receipt of this VAT by the tax authorities. A customer can deduct VAT, even if its supplier does not pay the VAT to the tax authorities. Tax authorities may thus end up paying back VAT they never received. The author describes the development of carousel fraud and the actions EU countries and EU institutions took to counter the problem and case law of the European Court of Justice (ECJ). He concludes with some recommendations for changes in the current VAT regime. This article is based on the findings of the author in his thesis ‘Carousel Fraud. A European Problem from a Dutch Perspective’ (Rijksuniversiteit Groningen, 2010).

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Marriott, Lisa. "An investigation of attitudes towards tax evasion and welfare fraud in New Zealand." Australian & New Zealand Journal of Criminology 50, no. 1 (July 27, 2016): 123–45. http://dx.doi.org/10.1177/0004865815596793.

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This study undertakes an empirical exploration of attitudes towards tax evasion and welfare fraud in New Zealand. Prior research indicates that society has different attitudes towards these two crimes. However, it is not known why this is the case, particularly as both crimes are conceptually similar. The study has two aims. The first is to measure the extent to which society views tax evasion and welfare fraud differently in New Zealand. The second, and primary, objective of this research is to offer an explanation for why different views exist. The dual-process model, using social dominance orientation and right-wing authoritarianism is used for analytical purposes. Responses from 1500 survey participants show that New Zealanders do have different attitudes towards welfare fraud and tax evasion. In contrast to previous research findings, this study shows that harsher attitudes are held towards tax evasion than welfare fraud. Education and income level provide the greatest level of significance in explaining attitudes towards welfare fraud; and age and income source provide the greatest level of significance in explaining attitudes towards tax evasion.

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Rabab, Benemman, and Mr Lou Wen Long. "A Critical Examination of Tax Fraud Dynamics and Policy Responses in the Moroccan Economy." International Journal of Research and Innovation in Social Science VIII, no. II (2024): 1988–96. http://dx.doi.org/10.47772/ijriss.2024.802140.

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This article presents a critical examination of the dynamics of tax fraud within the Moroccan economy and evaluates the policy responses to this challenge. Tax fraud, a persistent issue in Morocco, is analyzed through a legal, economic, and administrative lens, highlighting its impact on the state’s fiscal health and governance. The study delves into the intricacies of Morocco’s tax law, drawing comparisons with the French legal framework to provide a broader understanding of different approaches to fiscal discipline. Furthermore, the paper explores the recent strategic shifts in Morocco’s fiscal policy, particularly in light of its commitment to international conventions against base erosion and profit shifting. Through an in-depth analysis, the article proposes a multi-faceted strategy for enhancing Morocco’s tax fraud prevention mechanisms, including taxpayer engagement, reforming the perception of tax fraud, and bolstering the administrative and operational capabilities of tax authorities. This comprehensive approach is aimed at not only addressing the current shortcomings in Morocco’s tax system but also at fostering a culture of compliance and transparency, vital for the country’s economic sustainability.

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Handoyo, Sigit, and Hardhika Maghribi Candrapuspa. "Knowledge of Fraud and Taxpayer Compliance." JEJAK 10, no. 2 (September 10, 2017): 385–97. http://dx.doi.org/10.15294/jejak.v10i2.11303.

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Fraud is a unique crime committed by many people in various activities including in the tax sector that resulted in losses to the state. A research conducted in 2015 aimed at examining the factors that influence the taxpayer compliance in paying taxes with knowledge of fraud as a moderating variable. This research used Banguntapan city taxpayers as respondents. Sample collection method in this research used the convenience sampling method. The analytical tool used is Structural Equation Model (SEM) with the help of SmartPLS software. The results of this research prove that tax sanctions, service quality, and tax penalties have a positive effect on taxpayer compliance. The results of this research also prove that taxpayer knowledge does not positively affect the taxpayer compliance and also prove that the taxpayer interaction and knowledge of fraud have a positive effect on their tax paying compliance. So the implications of this research expect that tax authorities can apply tax laws in which including sanctions and taxes penalties evenly in each level of the taxpayers and improvement of services in the field of taxation in the form of provision of information to the taxpayers.Fraud is a unique crime committed by many people in various activities including in the tax sector that resulted in losses to the state. A research conducted in 2015 aimed at examining the factors that influence the taxpayer compliance in paying taxes with knowledge of fraud as a moderating variable. This research used Banguntapan city taxpayers as respondents. Sample collection method in this research used the convenience sampling method. The analytical tool used is Structural Equation Model (SEM) with the help of SmartPLS software. The results of this research prove that tax sanctions, service quality, and tax penalties have a positive effect on taxpayer compliance. The results of this research also prove that taxpayer knowledge does not positively affect the taxpayer compliance and also prove that the taxpayer interaction and knowledge of fraud have a positive effect on their tax paying compliance. So the implications of this research expect that tax authorities can apply tax laws in which including sanctions and taxes penalties evenly in each level of the taxpayers and improvement of services in the field of taxation in the form of provision of information to the taxpayers.

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Gibbs, Dominic. "Tax Relief For Victims of Fraud." Journal of Financial Crime 4, no. 4 (February 1997): 332–36. http://dx.doi.org/10.1108/eb025799.

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Feria, Rita. "Tax Fraud and Selective Law Enforcement." Journal of Law and Society 47, no. 2 (April 21, 2020): 240–70. http://dx.doi.org/10.1111/jols.12221.

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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 (December 1, 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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Mundiroh, Siti, and Fitria Eka Ningsih. "PENGARUH FRAUD PENTAGON TERHADAP TAX AVOIDANCE." Jurnal Ilmiah Raflesia Akuntansi 8, no. 2 (October 31, 2022): 33–43. http://dx.doi.org/10.53494/jira.v8i2.150.

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This study aims to determine the effect of Pentagon Fraud on Tax Avoidance. The type of research conducted is descriptive quantitative research with secondary data sources in the form of annual reports and the population of the Food and Beverages sub-sector manufacturing companies listed on the IDX for the 2016-2020 period. The data in this study were processed using Microsoft excel and Eviews 12. The number of samples in this study were 14 companies with 5 years of observation so that 70 observation data were obtained. The sampling technique used in this research is purposive sampling where the sample is taken based on certain criteria. The data analysis technique in this research uses panel data model test, descriptive statistics, classical assumption test, model accuracy test (coefficient of determination), and hypothesis testing, namely simultaneous test or F test and partial test, namely t test. The results of this study indicate that simultaneously all independent variables have an effect on Tax Avoidance. However, partially only the External Pressure variable has an effect on Tax Avoidance. Meanwhile, Arrogance, Competence, Financial Target, Ineffective Monitoring and Razionalization variables have no effect on Tax Avoidance.

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Marriott, Lisa, and Dalice Sim. "Tax evasion and welfare fraud: do punishments fit the crime or the perception of the crime?" Pacific Accounting Review 29, no. 4 (November 6, 2017): 573–89. http://dx.doi.org/10.1108/par-10-2016-0094.

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Purpose Individuals with fewer resources often receive more punitive treatment in the justice system than those who are more privileged. This situation is frequently justified with reference to societal preferences. To test the accuracy of this justification, the purpose of this study is to report on the extent to which the different treatments of tax evaders and welfare fraudsters in the Australian and New Zealand justice systems reflect the views of these societies. Design/methodology/approach Attitudes are captured in a survey with 3,000 respondents in Australia and New Zealand. Findings When asked directly, the majority of respondents (58 per cent) perceive no difference in people committing welfare fraud or tax evasion. However, responses to presented scenarios on tax evasion and welfare fraud show different tolerances for each crime. When provided with scenarios including crimes and criminals, results show that survey respondents see tax evasion as a less serious crime. However, when asked about their own propensity to commit the same offence, respondents indicate that they are more likely to engage in welfare fraud than tax evasion. The authors also report on factors that have an impact on individual’s attitudes towards tax evasion and welfare fraud. Social implications The survey results do not clearly show more punitive attitudes towards tax evasion or welfare fraud. Thus, the authors do not find support for the suggestion that the harsher treatment of welfare fraud can be justified with reference to society’s views. Originality/value The study reports on original survey research.

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Pérez López, César, María Delgado Rodríguez, and Sonia de Lucas Santos. "Tax Fraud Detection through Neural Networks: An Application Using a Sample of Personal Income Taxpayers." Future Internet 11, no. 4 (March 30, 2019): 86. http://dx.doi.org/10.3390/fi11040086.

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The goal of the present research is to contribute to the detection of tax fraud concerning personal income tax returns (IRPF, in Spanish) filed in Spain, through the use of Machine Learning advanced predictive tools, by applying Multilayer Perceptron neural network (MLP) models. The possibilities springing from these techniques have been applied to a broad range of personal income return data supplied by the Institute of Fiscal Studies (IEF). The use of the neural networks enabled taxpayer segmentation as well as calculation of the probability concerning an individual taxpayer’s propensity to attempt to evade taxes. The results showed that the selected model has an efficiency rate of 84.3%, implying an improvement in relation to other models utilized in tax fraud detection. The proposal can be generalized to quantify an individual’s propensity to commit fraud with regards to other kinds of taxes. These models will support tax offices to help them arrive at the best decisions regarding action plans to combat tax fraud.

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Pakhlyan, Anna, and Vigen Bodoyan. "TAX SHELTERS AND THE ECONOMIC SECURITY OF COUNTRIES." Economics, Finance and Accounting 2, no. 12 (October 23, 2023): 152. http://dx.doi.org/10.59503/29538009-2023.2.12-152.

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Globally, tax havens have become a global phenomenon related to tax evasion, tax fraud and money laundering. The article analyzed their scope and assessed the economic and social consequences in the global society, global economy, international and national tax systems. Many analyzes of the current situation and recorded cases show that tax havens threaten the sustainable development of the world economy, causing negative consequences of a global economic, social, security and humanitarian nature. The fight against tax evasion, fraud and evasion through tax havens needs to be stronger and more effective worldwide.

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Nabilah, Amanda Lathifah Putri. "Effect of Tax Discrimination, Love of Money, and Possibility of Detecting Fraud on the Perceptions of Tax Evasion." Research Trend in Technology and Management 1, no. 3 (August 3, 2023): 154–65. http://dx.doi.org/10.56442/rttm.v1i3.32.

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Abstract This research aims to determine the effect of tax discrimination, love of money, and the possibility of detecting fraud on the perceptions of tax evasion. This research uses quantitative methods. The research data used is primary data with a research instrument in the form of a questionnaire. The population in this study were 4,211 MSME actors in the Central Jakarta area who were registered with the PPKUKM (Small and Medium Enterprise Cooperative Trading Industry) Agency. The sample in this study were 87 MSME actors. The data analysis method uses multiple linear analysis methods with the help of the SPSS version 22 program. According to the analysis's findings, tax discrimination positively affects perceptions of tax evasion, love of money negatively affects perceptions of tax evasion, and the possibility of detecting fraud does not affect perceptions of tax evasion. Keyword: Tax Discrimination; Love of Money; Possibility of Detecting Fraud; Perceptions; Tax Evasion

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Ibadin, Peter Okoeguale, and Kemebradikemor Embele. "The Effect of Forensic Audit Services on Tax Fraud in South-South, Nigeria." Accounting and Finance Research 12, no. 3 (August 1, 2023): 30. http://dx.doi.org/10.5430/afr.v12n3p30.

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The need to address tax fraud has increasingly been attracted to the state authorities’ administrators, decision-makers, scholars, and investigators in Nigeria. Although various efforts have been made to alleviate it for effective revenue generation, mobilization through taxation is still low. Consequently, this study examined Forensic Audit Services and Tax Fraud in South-South Nigeria. To this end, a cross-sectional research design with a survey research strategy was used. Copies of questionnaire, reflecting the research questions, were distributed to a sample size of 228 staff in the Nigerian Federal Inland Revenue Service in the South-South States with a target population (of 530) and a sampling error of 5% at a 95% confidence interval. To assess the study's hypotheses, the Robust Least Squares Estimation technique was used. Findings revealed that Forensic Audit Investigation Services disaggregated into Background Investigation, Investigative Interview, and Analytical Procedures exert a negative and significant effect on Tax Fraud. It was also revealed that the explanatory power of Litigation Support Services in the form of Pre-trial Support and Expert Witnessing negatively and significantly affected Tax Fraud. The implications of these findings suggest that forensic audit services mitigate the occurrence of tax fraud in Nigeria, thereby improving compliance and tax revenue generation. On the premise of the foregoing, we recommend that tax investigating agencies, such as the federal Inland Revenue Service and its counterparts in the states (all in Nigeria) should employ background investigation techniques including surveillance, undercover operations and database searches as a routine procedure to proactively search for indicators of fraud. Besides, tax officials should be well trained on the usefulness and application of analytical procedures, ranging from simple ratio analysis, data mining techniques, Bedford’s Law, and Beneish model during an investigation, to help in their audit efficiency.

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Jurušs, Māris, and Ģirts Feldbergs. "Management of Tax Payments Under the Definitive Value Added Tax Regime." Economics and Business 32, no. 1 (April 14, 2018): 65–73. http://dx.doi.org/10.2478/eb-2018-0005.

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Abstract There is a large value added tax fraud in the European Union. The current value added tax system is universal as tax is applied to all parties involved in the chain transactions, thus creating a risk of tax losses if one of the parties involved in the chain transaction does not pay tax in good faith. There is the action plan to introduce the definitive value added tax to prevent tax fraud in intra-community transactions. However, in order to ensure normal value added tax administration in all member states, a number of measures are needed to be done. It is necessary to develop a mutual settlement mechanism in cases of intra-community transactions. The aim of this research is to develop a possible solution for the management of tax payments under the definitive value added tax regime. The results of the research show that to manage tax payments, several payment management systems can be used. However, as a solution, a special clearing system could be introduced. Quantitative research methods such as statistical methods were used in order to analyze the situation of tax fraud in EU and its main causes, as well as mathematical modeling methods to analyze the definitive VAT system and to calculate the balance between countries in an example for clearing mechanism.

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Pauch, Dariusz. "SELECTED INSTRUMENTS OF REDUCTION FRAUD TAX IN VALUE ADDED TAX." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 88 (2017): 219–26. http://dx.doi.org/10.18276/frfu.2017.88/2-18.

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Halifah, Dhiny Nur, and Nur Sayidah. "PENGARUH KEADILAN, DISKRIMINASI, DAN KEMUNGKINAN TERDETEKSI KECURANGAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK PENGHASILAN (TAX EVASION) (Studi Kasus Pada WPOP Yang Melakukan Kegiatan Usaha di Kabupaten Kendal)." Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi 1, no. 1 (June 7, 2021): 50–58. http://dx.doi.org/10.35449/surplus.v1i1.367.

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The purpose of this study was to analyze the effect of justice, discrimination and the possibility of fraud detection on taxpayers' perceptions of income tax evasion (tax evasion). Tax evasion is a taxpayer's way of reducing or even eliminating the amount of tax owed. The population in this study were individual taxpayers in Kendal Regency. The sampling method was carried out by convenience sampling technique. The sample in this study is an individual taxpayer who conducts business activities in Kendal Regency, amounting to 43 people. The results of this study indicate that justice, discrimination and the possibility of fraud detection simultaneously have a significant effect on income tax evasion (tax evasion) as evidenced by a significant value of 0.000 <0.05. Partially fairness has no significant effect on income tax evasion (tax evasion), this is evidenced by a significant value of 0.787> 0.05, discrimination has a significant effect on income tax evasion (tax evasion) as evidenced by a significant value of 0.000 <0.05 and the possibility of fraud detection significant effect on income tax evasion (tax evasion) as evidenced by a significant value of 0.000 <0.05.

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

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

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Yates, Donna. "Museums, collectors, and value manipulation: tax fraud through donation of antiquities." Journal of Financial Crime 23, no. 1 (December 31, 2015): 173–86. http://dx.doi.org/10.1108/jfc-11-2014-0051.

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Purpose – This paper aims to discuss the key aspects of the international trade in antiquities and the practice of philanthropic donation of objects to museums that allow for certain types of tax deduction manipulation, using a case of tax deduction manipulation from Australia and a case of tax fraud from the United States as examples. Design/methodology/approach – Two thoroughly researched case studies are presented which illustrate the particular features of current and past antiquities donation incentivisation schemes which leave them open to manipulation and fraud. Findings – The valuation of antiquities is subjective and problematic, and the operations of both the antiquities market and the museums sector are traditionally opaque. Because of this, tax incentivisation of antiquities donations is susceptible to fraud. Originality/value – This paper presents the mechanisms of the antiquities market and museum world to an audience that is not familiar with it. It then clearly demonstrates how the traditional practices of this world can be manipulated for the purposes of tax fraud. Two useful case studies are presented.

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JIMOH, Lukuman Adewale, and Samuel Kayode ADEKUNLE. "An Assessment of Methods of Tax Fraud among the Taxpayers in South West Nigeria." International Journal of Management and Development Studies 11, no. 11 (November 30, 2022): 01–06. http://dx.doi.org/10.53983/ijmds.v11n11.001.

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Raising revenue through taxes is one of the most difficult issues confronting governments in developing countries, particularly in south-west Nigeria. This has been exacerbated by the continued failure to investigate the various methods used by taxpayers to commit tax fraud. Hence, this study assessed the methods of tax fraud among the taxpayers in south west Nigeria. The population of the study comprised 504,263 taxpayers registered with the Federal Inland Revenue Service in South West Nigeria. The sample size was 400. The data collected was descriptively analysed. The study concluded that the level at which the taxpayers employed undue income reduction to engage in tax fraud, expense reclassification to raise costs, and keeping financial records for different purposes, in south-west Nigeria were on the high side. The study recommended that the government take very seriously the factors that encourage taxpayers to engage in tax fraud, which reduces their income illegally, and that taxpayers who reclassify expenses to reduce the amount of tax owed to the government should be punished accordingly.

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Journal articles on the topic 'Tax fraud'

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