More tax evasion research required in new millennium (original) (raw)
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Tax Evasion and Tax Compliance: What Have We Learned from the 100 Most Cited Studies
The Ethics of Tax Evasion, Volume 2: New Perspectives in Theory and Practice. Springer., 2024
Tax evasion and compliance remain pivotal topics in the realm of fiscal policy and economic research. This paper embarks on an exhaustive analysis of the 100 most cited studies in the field, aiming to synthesize the collective wisdom and insights garnered over decades of rigorous investigation. Our methodology involved sourcing citation counts as of 28/10/2023 from two prominent academic databases: Web of Science and Google Scholar. The range of citations among these pivotal works is extensive, with the most cited paper amassing 12,240 citations, while the least cited, though lesser in number, still holds significant academic weight with 397 citations. Through this rigorous analysis, we identify core themes, methodologies, and findings that have profoundly influenced our understanding of tax behaviors. This research not only offers a comprehensive perspective on the interplay between evasion and compliance but also underscores the enduring relevance of these studies in shaping policy and guiding future academic endeavors. We explore the theoretical foundations, psychological mechanisms, empirical evidence, and global perspectives that shape taxpayer decisions. Our findings underscore the complex interplay of individual attitudes, risk assessments, trust in institutions, and regional variations in influencing compliance. Additionally, we highlight the emerging role of behavioral insights and technological advancements in reshaping the tax landscape. This synthesis serves as a foundational reference for researchers, policymakers, and practitioners aiming to understand and influence tax behavior in an increasingly globalized world. Authors and journals are also ranked based on frequency of appearance on the list.
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.
RePEc: Research Papers in Economics, 2011
© CAF, 2011 por Besfamille, Martín. Todos los derechos reservados. Pequeñas secciones del texto, menores a dos párrafos, pueden ser citadas sin autorización explícita siempre que se cite el presente documento. Los resultados, interpretaciones y conclusiones expresados en esta publicación son de exclusiva responsabilidad de su(s) autor(es), y de ninguna manera pueden ser atribuidos a CAF, a los miembros de su Directorio Ejecutivo o a los países que ellos representan. CAF no garantiza la exactitud de los datos incluidos en esta publicación y no se hace responsable en ningún aspecto de las consecuencias que resulten de su utilización.
International Business and Management, 2013
Tax revenues are major and important income sources for governments in most countries. Sufficient tax revenues make many government projects possible and help elected officials and politicians to remain in office longer if the government implements programs and projects demanded by the public. In today’s globalizing economic environments, there is increasing demand for a variety of public services and programs. However, the rate of increase in the tax revenues to finance these public services and programs falls short of the necessary public spending. The potential tax revenue of a country based on its legal or tax law is much larger than the tax revenues that are actually collected. Due to the lack of full tax compliance, government budgets are rarely balanced in most countries, and the gap between revenue and spending is increasing. The main question is why taxpayers evade taxes. To understand tax evasion, one can examine what factors cause taxpayers to evade taxes. If factors that affect tax evasion are identified, policies can be developed to prevent tax evasion. The purpose of this study is to investigate factors related to tax evasion behavior using survey data collected in Turkey. Factor analysis and multiple regression techniques are employed. The results show that taxational and fiscal factors, economic factors, demographic factors, administrative factors, and other factors have statistically significant effects on tax evasion behavior.
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.
Determinants of tax evasion: A cross-country investigation
Journal of International Accounting, Auditing and Taxation, 2006
The purpose of this study is to expand on the work of . Relationship between tax compliance internationally and selected determinants of tax morale. Journal of International Accounting, Auditing and Taxation, 13,[135][136][137][138][139][140][141][142][143] and systematically investigate, on a cross-country basis, many of the key determinants of tax evasion identified by Jackson and Milliron [Jackson, B. R., & Milliron, V. C. (1986). Tax compliance research: findings, problems and prospects. Journal of Accounting Literature, 5,. Based on data for 45 countries, the results of the OLS regression analysis show that non-economic determinants have the strongest impact on tax evasion. Specifically, complexity is the most important determinant of tax evasion. Other important determinants of tax evasion are education, income source, fairness and tax morale. Overall, the regression results indicate that the lower the level of complexity and the higher the level of general education, services income source, fairness and tax morale, the lower is the level of tax evasion across countries. These findings remain robust to a broad range of cross-country control variables, an alternative tax evasion measure and various interactions.
Determinants of Tax Evasion Behavior: Empirical Evidence from Survey Data
Tax revenues are major and important income sources for governments in most countries. Sufficient tax revenues make many government projects possible and help elected officials and politicians to remain in office longer if the government implements programs and projects demanded by the public. In today’s globalizing economic environments, there is increasing demand for a variety of public services and programs. However, the rate of increase in the tax revenues to finance these public services and programs falls short of the necessary public spending. The potential tax revenue of a country based on its legal or tax law is much larger than the tax revenues that are actually collected. Due to the lack of full tax compliance, government budgets are rarely balanced in most countries, and the gap between revenue and spending is increasing. The main question is why taxpayers evade taxes. To understand tax evasion, one can examine what factors cause taxpayers to evade taxes. If factors that...
Multiple Modes of Tax Evasion: Theory and Evidence from the TCMP
RePEc: Research Papers in Economics, 2003
In this paper, we examine the theoretical and empirical implications of accounting for multiple modes of tax evasion. We fi nd that increasing the probability of detection in a given mode has an ambiguous effect on compliance in the targeted mode as well as the untargeted mode. In order to gain greater insight into taxpayer behavior, we use the 1985 TCMP to estimate an empirical model with two modes of evasion. We fi nd that increased enforcement effort has a positive effect on compliance in the targeted mode, a negative effect in the untargeted mode, and a positive overall effect on tax compliance.
Handbook of Public Economics, 2002