tax evasion and corruption: a comparative analysis (original) (raw)
Related papers
Handbook of Public Economics, 2002
Tax Evasion – from Its Roots to Its Branches
Ecoforum Journal, 2019
Tax evasion is a mass socio-economical phenomenon that is present at a global level, negatively affecting state economies. This article presents and explores the aspects that lead to the manifestation of this phenomenon and the consequences it has on the social and economic environment. The identification and illustration of the determinants and effects of tax evasion are presented by use of an exploratory instrument that is the treediagram. The main contributions to the research field this study brings are the labeling, individualization and exploration of the main causes of tax evasion, and also of its consequences, an approach that is essential in order to find solutions for measuring and maintaining a controlled dimension of this phenomenon, which cannot be directly quantified.
STUDIES IN TAX EVASION: A BIBLIOGRAPHY
Working Paper, 2019
The following bibliography lists more than 100 tax evasion studies and includes links. Key Words: tax evasion, ethics, empirical studies, country studies JEL Codes: D63, H2, H26, H5, J1, K14, K34, M4, O5, O51, O52, O53, O54, O55, O56, O57, Y5
Lessons learnt from history : tax evasion
2017
Tax evasion is not a new discovery. The concept of cheating the taxman has been around since the time of the Egyptian Pharaohs. Tax evasion and punishment methods in ancient times, specifically in Egypt, Greece and Rome, are discussed and compared to the history of the native poll tax and the evasion thereof in South African during the 18 th century. The tax evasion court case of Al Capone in 1931 laid the foundation for methods such as collaboration between tax authorities and law enforcement agents to investigate charges and convict tax evaders in modern day society. The curbing of tax evasion is a hurdle which governments and policy makers struggle to overcome. This study focuses on establishing whether the rules, legislation and policies implemented by the revenue authorities, for this study, South African Revenue Service, are adequate to prevent tax evasion. Evidence from resent court cases in South Africa and interviews with economic crime offenders serving prison sentences indicated that rules, legislation and policies implemented by the South African Revenue Service, detect and combat tax evasion but do not aim to prevent tax evasion. The reason for this is that rules, legislation and policies do not address the motive for economic crimes. Therefore, it is suggested that the South African Revenue Service adopts a holistic approach towards policy design in order to prevent tax evasion.
Symposium on Tax Avoidance after Canada Trustco and Mathew: Summary of Proceedings'(2005)
Can. Tax J.
, the Supreme Court of Canada released its much-anticipated decisions in The Queen v. Canada Trustco Mortgage Co. and Mathew v. The Queen, the first two cases from Canada's highest court addressing the general anti-avoidance rule (GAAR) in section 245 of the federal Income Tax Act. The Faculty of Law at the University of Toronto hosted a symposium on November 18, 2005, which brought together academics, practitioners, representatives of the Canada Revenue Agency, and Chief Justice Donald Bowman of the Tax Court of Canada to discuss the implications of the decisions. This article summarizes the formal presentations and comments of participants in the proceedings.
Consequences and Evidence of Tax Evasion and Avoidance
2019
Tax is a major source of government income and it contributes for the general advancement and success of an economy or a nation. The government, in-order to initiate welfare and development programmes which are meant to improve a company’s situation, raises revenue in terms of income tax, customs duty, VAT etc. Although, recently it was found that the country had been facing a massive problem with tax evasion. Tax evasion or tax avoidance happens when individuals intentionally fail to pay their tax obligation. This results in revenue loss which may affect the proper functioning of other sectors of the economy. This study explores the tax evasion concepts, covers the reasons and factors responsible and also examines the possible remedies to reduce the problem for the betterment of the economy. For this purpose, the data have been collected from secondary sources.