Tax Evasion Research Papers - Academia.edu (original) (raw)

This article discusses the impact of incomplete tax transparency on tax evasion. While FATCA and CRS address some forms of tax evasion, tax evaders may still use other tax evasion opportunities. Anti-tax evasion measures might not be effective or cost-efficient if tax evaders can continue evading taxes through alternative tax evasion channels. Automatic exchange of information (AEOI) might also exacerbate the social harm from tax evasion if tax evaders take costly actions to avoid reporting. This article explores policy responses that could better address the problems created by incomplete tax transparency.

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- Tax Law, Taxation, Tax Policy, Tax Evasion
- by Juan Valerdi
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- Latin American Studies, Latin American politics, Corporate Finance, Tax Evasion

Doktor ekonomskih nauka, Uprava za indirektno oporezivanje, saudin.terzic@uino.gov.ba Lektor, Univerzitet u Beču, Austrija, w.berger@bmf.gv.at Apstrakt: U posljednje vrijeme zbog značaja i aktuelnosti kako u parksi tako i u teoriji sve se više analizira. organizacija poreske administracije u funkciji smanjenja poreske evazije. Moderne poreske administracije su primarno agencije za prikupljanje prihoda, egzistiraju i rade na principima međusobne usklađenosti, idu u korak sa najnovijim trendovima u oporezivanju s ciljem maksimiziranja vrijednosti za ukupnu ekonomiju. Poreska evazija je ozbiljan problem u savremenom svijetu koja je u različitim oblicima i razmjerama prisutna svugdje, pa i u ekonomski snažnim i organizovanim državama. Poreska administracija predstavlja važnu determinantu unutar svakog ekonomskog sistema i ona ne može biti operativna ako je izolovana od ostalih institucija. Nijedna poreska admini-stracija nije imuna na poresku evaziju, samo su različite metode poreske evazije. Profesional-na, odgovorna, dostupna, djelotvorna, uslužna i efi kasna poreska administracija koja služi u najboljem interesu poreskih obveznika i organizacija orijentisana prema efektima treba biti apsolutni prioritet u radu jednog poreskog organa. Cilj ovog rada je analiza zadovoljstva stavova ispitanika sa pojavama koje su u vezi sa poreskom evazijom. Ključne riječi: porez, poreska administracija, poreska evazija. JEL klasifi kacija: H20, H26, H32. UVOD Moderne poreske administracije su primarno agencije za prikupljanje prihoda, eg-zistiraju i rade na principima međusobne usklađenosti, idu u korak sa najnovijim trendovima u oporezivanju s ciljem maksimiziranja vrijednosti za ukupnu ekono-miju. Prikupljanje poreza kao najzančajnijeg javnog prihoda je veoma značajni radi funkcionisanja i održivog razvoja a sa tim procesom dolazi kao nerazdvojna pojava i poreska evazija (Terzić, Berger, Kljajić, 2018). Sve poreske administracije teže da

- by Saudin Terzic
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- Tax Law, Tax Evasion, Taxation and Tax Administration

The goal of this paper is to explore the perception of Kosovo's citizens of the severity of tax evasion relative to other crimes and abuses. Perception of tax evasion may somewhat clarify the degree of rebelliousness with the tax laws. Using data from a self-administered survey and a personnel structured interview, the results of mean and comparative analysis will be examined to show where the tax evasion is ranked in Kosovo in the list of fifty listed crimes. Studies, conducted about the perceptions of tax evasion as a crime, have suggested that the tax non-compliance environment has been created from the perception of the taxpayers towards tax evasion as a non-serious crime. Consequently, the degree of non-compliance with the tax laws could be explained somewhat by the perception towards the tax evasion. And, it is obvious that the public's perception of the severity of a crime has important implications for society. [1] However, those studies are inconclusive in explaining the variability of the perceptions towards tax evasion as a crime. Despite that fact that these researches conducted on this area in US, Australia, and Malaysia are a few, a study about the perception of tax evasion in Kosovo does not exist. Evidence on tax evasion perception found in the developing countries may not be generalized to the context of Kosovo because of the differences in the environmental factors such as economy, business, culture, and regulations. Consequently, differences in the environmental factors are expected to cause differences in the perception. The results of this study should be useful to business and government representatives in Kosovo and elsewhere in the Balkans or wider.

- by Robert McGee and +1
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- Economic Sociology, Political Sociology, Law, Criminal Law
- by Firouz Gahvari
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- Public Economics, Applied Economics, Tax Evasion
- by mark rider
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- Real Estate, Small Business, Tax Evasion

Unless people pay the taxes they are obliged to pay, a general welfare state will eventually collapse. Thus, for the welfare state to survive in the long run, tax compliance is of utmost importance. Using Swedish individual survey data we analyze which factors affect the perception of tax evasion. The analysis is conducted on ten different taxes and the results differ widely. Hence, we show that it is important to study different taxes separately rather than treating tax evasion as one common phenomenon. In this paper we focus on the importance of different kinds of trust. Whether or not people in general are regarded as trustworthy only has a minor impact on perceived tax evasion. Instead, what matters is trust or distrust in politicians. People who distrust the parliament are more likely than others to think that tax evasion is common, and the result holds for most of the taxes studied. This may have severe long-run consequences for the welfare state. If people stop trusting their...

- by Sverker Jagers
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- Welfare State, Social Capital, Tax Policy, Tax Evasion

Keywords: Probability of Detection of Tax Evasion; Tax Administration Efficiency Index; Allingham-Sandmo Model; Expert Evaluation; Uncertainty; Fuzzy Inference System In contrast to the classical approaches of the standard model of tax evasion based on game theory, our manuscript has considered the detection of tax evasion as one of the main function of tax administration and has proposed a model for assessing the probability of tax evasion. This investigation has been carried out on the basis of research methods such as scientific abstraction and systematic analysis, expert evaluation, logical generalization, statistical analysis. The level of tax administration, as well as the probability of detection of tax evasion in the Republic of Azerbaijan has been assessed with the proposed model and depend on the results, recommendations have been consulted for improving appropriate tax system. Proposed model drives practical significance as a providing effective activity of tax institutions by defining the level of tax administration, as well as, as an impacting remarkably the revenue of state budget by determining the probability of tax evasion's detection.

- by Akif Musayev and +1
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- Economics, Fuzzy Expert System, Modelling, Tax Evasion
- by Guglielmo Barone
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- Public sector, Tax Evasion, Tax Compliance, Tax Morale
- by John Hasseldine and +1
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- Health Communication, Economic Psychology, Consumer Behavior, Multidisciplinary
- by Massimo Marrelli
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- Public Economics, Applied Economics, Tax Evasion

Abstract. This paper offers theoretical and empirical insights on the anecdotal ‘buffer hypothesis’, i.e. the view that the shadow employment functions as an improper tool for increasing the labor market flexibility. Official data for Italy support the premise. Although the contemporaneous correlation between Hodrick–Prescott-detrended shadow labor and output is positive and significant, as time passes their association looses momentum. The opposite is found for the regular employees. Because of their lower productivity level, the cyclical response of the hidden workers affects the short-term profile of the overall labor productivity. It adds new hints on the still puzzling 1990s productivity dynamics.

- by Maurizio Bovi
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- Labor Economics, Tax Evasion
- by Sverker Jagers
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- Welfare State, Social Capital, Tax Policy, Applied Economics
- by Ansia Storm
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- Business, Business Economics, Money Laundering, Tax Evasion
- by Robert McGee
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- Tax Evasion

To tackle undeclared work, a voluntary disclosure initiative was implemented for a 6-month period in 2019 to enable those voluntarily disclosing to the Lithuanian State Tax Inspectorate (STI) their past undeclared work to have the penalties waived that would have applied if they are compliant in the future. The outcome was that 42 million euros extra tax was collected.

- by Colin Williams
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- Business, Management, Labor Economics, Public Administration
- by Alison Macintyre
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- Social Capital, Tax Evasion, Tax Compliance, Tax Morale
- by Félix Alberto Vega Borrego
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- Tax Law, Taxation, International Taxation, Tax Evasion
- by Simon J. Pak
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- Tax Evasion, Economic Impact, Private Sector
- by Dhammika Dharmapala
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- Financial Economics, Corporate Governance, Tax Evasion, Developing Country

Come September 30, India and the US will start sharing information about bank accounts or financial investments made by their citizens in each other’s countries. This move will help curb offshore tax evasions. Both countries, signed an Inter-Governmental Agreement (IGA) to implement the Foreign Account Tax Compliance Act (FATCA) to promote transparency on tax matters. “This will bring in greater transparency in tax administration and enforcing tax compliance as well as prevention of offshore tax evasion. This is a major step in the Government’s resolve to fight the menace of black money,” "FATCA is a mutual effort to combat tax evasion and it would be mutually beneficial for both the countries... FATCA would detect, discourage offshore tax evasion. This kind of exchange of information is top priority for governments,"

- by Firdosh Sheikh
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- Tax Evasion, Black Money, FATCA, Tax Transparency

The most important financial source allowing the state to provide basic pubiic serviices such as boosting the general prosperity, supplying educational and medical service, providing security is taxes. The accurate collection of tax revenue is without doubt depends on a precise documentation. However, from time to time it occures that tax-payers attemp tax evasion by fake and misleading documents with

- by Prof.Dr. Hatice Yurtsever
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- Tax Evasion, Service Provider, Tax Revenue

In 2012, public opinion focussed on what has been called 'aggressive tax planning of multinational enterprises'. Since then, the G20 and OECD developed the Base Erosion and Profit Shifting (BEPS) Action Plan – a phenomenon that has received enormous attention. Despite this attention, the efforts, methodology and outcomes, and the instruments used to implement them, pose very little innovation. This article analyses the issues raised by the BEPS Action Plan from a historical perspective, showing that they remain grounded on the same basis of discussions that took place decades ago. This is probably because the project was triggered by a decrease in tax revenue, and not by an actual study of the failures of the system. The only real innovation of the BEPS Project is the change in the public state of mind and attitude towards tax planning, as well as a totally new way of developing international tax rules through consensus with the participation of a broad number of countries. Future steps should take advantage of this actual innovation, get rid of previous analysis and, taking into account of the current economic situation, study (1) the structure of the tax system and tax burden; (2) the jurisdiction to tax rules and the source and residence principles; and (3) the relationship between private law and tax law, i.e. legal personality and recognition of foreign persons and contracts. Without such in-depth analysis, any changes would be changes that only deepen already existent failing principles forming the base of the current system.

- by Pablo Hernández González-Barreda
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- European Union, OECD, Tax Evasion, G20 - G8 - G7
- by Muhammad Yusuf Thohir
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- Taxation, Tax Policy, Tax Evasion, Tax Compliance

In this paper the authors consider measures against tax evasion in the European Union. Due to the fact that tax evasion results in a serious loss of revenues and undermines the principle of fairness, it is not surprising that the institutions of the European Union intensify activities in order to fight tax evasion. In addition, the member states on own initiative undertake various unilateral measures. Tax evasion occurs within the European Union and globally. On the one hand, the functioning of a common market created numerous possibilities for tax evasion, on the other the existence of non-cooperative tax jurisdictions, i.e. tax havens makes the phenomenon of tax evasion actual in relation to third countries.

- by Luka Baturan and +1
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- European Union, Tax Evasion

The paper focuses on transnational wealth elites buying residential properties in New York and London as an investment rather than as a primary residence. The transnational wealth elite is a group of people that have their origin in one locality, but invest their wealth transnationally since they entertain transnational jobs, assets and social networks. New York and London real estate has the unique quality that it is perceived to be highly liquid, i.e. easily resold to other investors. Together with the safe haven and socio-cultural characteristics of both cities and the way the real estate market and its professionals are organised, global city residential real estate functions as a 'safe deposit box'. The paper brings together different geographies: of the wealth elite, of offshore financial centres through which most real estate purchases are organised, and of real estate investment locations. It also maps the consequences of the safe deposit box function of real estate, in terms of not only house prices increases, but also of economic, social and cultural changes and how elite decision-making impacted this comprehensive set of changes in the fabric of the city. In doing this, the paper substantiates work on the financialisation of real estate by focussing attention on the agency of the wealth elite and their investment and legal networks rather than on property developers, housing associations or institutional investors.
Key words: elites, financialization, global cities, housing markets, offshore financial centres, spatial fix, London, New York

- by Rodrigo Fernandez and +2
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- Real Estate, Transnationalism, Global cities, Foreign Direct Investment
- by Robert McGee
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- Tax Evasion
- by Frank Cowell
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- Economics, Political Science, Applied Economics, Underground economy

CINCO ACTORES PROTAGONIZAN HOY EL MUNDO
OFFSHORE: LAS “GUARIDAS FISCALES” (PIADOSAMENTE
LLAMADAS “PARAÍSOS” POR LOS MEDIOS MASIVOS);
LA BANCA GLOBAL; LAS RESTANTES CORPORACIONES
MULTINACIONALES; LAS GRANDES CONSULTORAS
GLOBALES EN AUDITORÍA E IMPUESTOS; Y LOS ESTUDIOS
LEGALES ESPECIALIZADOS. SON LOS FACILITADORES
(ENABLERS) DE LA FUGA DE CAPITALES, LA EVASIÓN
TRIBUTARIA Y EL LAVADO DE ACTIVOS POR PARTE DE LAS
GRANDES CORPORACIONES Y LOS “RICOS GLOBALES”.
LEJOS DE CONSTITUIR UNA EXCEPCIÓN, LA ARGENTINA
SE MANTIENE EN LA “VANGUARDIA” –DICHO ESTO CON
IRONÍA– DE ESTOS “DESARROLLOS”. EL RECIENTE
DESEMPEÑO DEL PAÍS A PROPÓSITO DEL DESAFÍO QUE
PLANTEAN LAS “GUARIDAS FISCALES” AL EJERCICIO DE
SU CADA VEZ MÁS MENGUADA AUTORIDAD SOBERANA
RESULTA DIGNO DE ESPECIAL ANÁLISIS.

- by Lars Feld
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- Political Culture, Economic policy, Direct Democracy, Applied Economics

Initially taxation was not a compulsory levy but a contribution for a common goal to be achieved but now it is a compulsory levy imposed on citizenry for the collective development of the country. Optimal taxation deals with variety of tax rates the government will employ and also what type of taxes should be imposed on the citizenry whether it is income tax or commodity tax. Apart from determining the tax rate by the government and the type of taxes, optimal taxation also deals with the trends of the tax system of the country. Base on the peculiar externalities of a developing continent which makes Warren Buffet model irrelevant in achieving optimal taxation in Africa. Such externalities are corruption, inflation-godfatherizm‖ .This study emphasized optimality in taxation in Africa through the reduction of tax rate, apart from tax incentive in the tax structures to mitigates tax evasion and tax avoidance. The methodology employed for this study is content analysis, explorative research study from relevant literatures For optimal taxation in Africa especially Nigeria been a developing country tax rate of 30% corporate tax is high, and 7% individual tax, 5% VAT or sales tax. To attract more foreign investors into the economy, Qatar tax rate should be adopted which have 10% tax rate on corporate tax, 0% on income tax which will have a positive effect on both formal and informal sectors of the country. With this system of tax rate small scale industry will be willing to pay their tax with hiding their asset for tax deductibility. 10% on corporate tax will boost more small scale industries and strengthens the profitability of large firms in Nigeria

- by Abolade Falana
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- Tax Law, Accounting, Africa, Taxation

A significant portion of the municipal income in Turkey comes from property tax. However, the process of registering property and associating it with owners presents significant problems in the calculation and collection of this tax. In the study reported in this paper, a spatial address registration system based on street addresses and using a geographical information system was developed to reduce property-tax evasion. The model was applied on a 1600 ha area that included 10 059 independent households and 7013 land parcels. The annual tax-evasion loss due to non-declaration in the study area was determined. Based on a national total of 20 million households and 57 million land parcels, the study showed that the country's annual property-tax loss was around 2·9 billion Turkish Lira (£0·6 billion). The proposed model provides an effective solution to minimise this loss.

- by Hazal Ural
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- Information Technology, Local Government, Tax Evasion, City planning
- by Frank Cowell
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- Public Economics, Applied Economics, Tax Evasion, Public good provision

ÖZET Gerçek lehdar kavramı uluslararası vergi hukukunda genel olarak kabul görmesine ve hemen hemen tüm çifte vergilendirmeyi önleme anlaşmalarında kullanılmasına rağmen, terimin hukuki niteliğinin ne olduğu konusunda görüş birliği oluşmamıştır. OECD Model ve Birleşmiş Milletler Model Vergi Anlaşmaları 10, 11 ve 12. madde hü-kümleri çerçevesinde " gerçek lehdar " müessesesi, çifte vergilendirme anlaşmaların-da yer alan faiz, temettü ve gayri maddi haklarından doğan kazançlara ilişkin olarak geliştirilmiş bir güvenlik mekanizmasıdır. Kural olarak sözü edilen kazançlara ilişkin vergilendirme yetkisi, ödemenin yapıldığı kişinin mukim olduğu ülkeye aittir. Ancak, bu kazançlardan bazıları için gelirin doğduğu kaynak ülke de üst sınırı belli olmak üze-re vergilendirme yetkisini kullanabilmektedir. Bununla birlikte, bu üst sınırlama, ilgili ödemelerin yapıldığı diğer anlaşma devleti mukiminin ilgili gelirin gerçek lehdarı olduğu durumlarda geçerlidir. Bu bağlamda, milli mahkemeler anahtar terim olan gerçek lehdar kavramını farklı şekillerde yorumlamışlardır. Gerçek lehdar müessesesinin hukuki niteliğinin farklı yorumlanması, ilgili kazancın çifte vergilendirmesine veya hiç vergilendirilmemesine yol açmaktadır. Dolayısıyla, bu durum uluslararası sermaye hareketlerini engellemekte ve devletlerin bütçelerini finansal yönden negatif etkilemektedir.

- by Rodrigo Rezende
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- Computational Intelligence, E Government, Tax Evasion, Artificial Intelligent
- by Veronica Grondona
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- Taxation, European Union, Tax Evasion, Tax Avoidance

Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increases the risk of detection and penalties. However, many have been found to not engage in tax non-compliance when the benefits exceed the costs. The result has been the emergence of a voluntary compliance approach viewing taxpayers as social actors who engage in tax non-compliance when there is a lack of vertical trust (in governments) and horizontal trust (in others). Using a probit regression analysis of data from special Eurobarometer surveys conducted in 2007, 2013 and 2019, the finding is that although the likelihood of participating in tax non-compliance is largely not associated with the level of penalties and risk of detection, it is significantly associated with the level of vertical and horizontal trust, with participation in tax non-compliance increasing with lower vertical and horizontal trust. The implications for theory and for how public administrations tackle tax non-compliance are then discussed.

- by Colin Williams
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- Business, Management, Sociology, Economics

Google is a highly regarded global computer services company that has been awarded for its ethical behavior. This paper explores how the company has responded to challenges it has faced at times in recent years when it has come under fire for its ethical behavior with regard to financial reporting and taxpaying. Google’s subsequent level of positive ethical decision making is correlated with the company’s reemergence on the Ethisphere Institute’s list of ethical companies in 2014 after a notable three year absence.

- by Aron Blesch
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- Business, Management, Business Administration, Business Ethics
- by amalia popescu
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- Tax Evasion, Credit Cards, Unemployment benefit, Unemployment rate

Business tax evasion is an important issue for governments. Yet the factors that determine business tax evasion have not been sufficiently examined in the literature in general, and in transition contexts in particular. To address this gap, this study uses the WB/EBRD Business Environment and Enterprise Performance Survey (BEEPS) database with a sample of over 12,692 firms from 26 transition economies. Applying various modelling strategies, we argue that tax evasion is a function of firm-level and institutional-level variables. We contribute to the literature by providing robust evidence showing that the perceived tax burden has a positive impact on tax evasion. We also find that the tax evasive behaviour of firms is positively influenced by low trust in government and in the judicial system as well as by higher perceptions of corruption and higher compliance costs. We find that smaller firms, individual businesses and firms in sectors that are less visible to the tax administration are more likely to get involved in evasive behaviour. Overall, institutional factors play an important role in determining firms' tax evasion behaviour in transition economies. This finding has important policy implications.

- by Besnik Krasniqi
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- Econometrics, Tax Evasion, Institutions, Transition Economies

Tax evasion has always been practiced among tax payers in Bangladesh. But the actual reason for this practice has always remained a mystery. This research has taken the initiative to find a possible reason for such behavior among current tax payers in the country. A structured questionnaire was used among 300 tax payers to collect primary information which was later broken down through the usage of SPSS to reach at a justified end. Few hypotheses were generated and tested using the primary data and in most cases the null hypothesis were accepted. A model was developed, including a dependent variable and eleven independent variables (categorized as demographic and intellectual). The model was found significant for this
research by conducting a regression analysis. Finally a correlation analysis was done between dependent and selected independent variables to generate a statistical conclusion of this paper. The core aim of this inquiry was to share some insight about the tax evasion tendency in Bangladesh and to motivate interested partied in taking appropriate action.

- by Rashedul Hasan
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- Taxation, Bangladesh, Tax Evasion, Individual Taxation

Es un libro donde se acopian artículos sobre: 1) Subsunción como herramienta para resolver casos de delitos económicos, 2) Organización de tribunales y fiscalías en delitos económicos, 3) Derecho Penal Económico, 4) Tratamiento del error en el art. 9 ley 24769, 5) La especialización de la persecución de delitos económicos en Paraguay. 6) Evasión de impuestos, fraude fiscal. 7) Delitos informáticos

- by Ricardo Preda
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- Tax Evasion, Derecho Penal Económico, Delitos Informaticos, Delitos Econocómicos

This paper discusses the Al Capone case and identifies legal institutions which contributed to the conviction of Al Capone for tax evasion in the USA and discusses similarities in Slovak law. The Slovak legal environment is assessed with the aim of identifying potential room for improvement. Under an assumption of identical factual circumstances, it is tested whether Al Capone would be convicted of tax evasion in the Slovak Republic and if not, what would be the main reasons. The paper concludes that due to some, probably unintentional, specifics of Slovak tax and criminal law, Al Capone could not be convicted of tax evasion by the Slovak courts. In our opinion, these specifics do not, however, constitute material elements of the basic structure of Slovak tax and criminal law and could be relatively easily corrected.

- by Matej Kačaljak
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- Tax Evasion, Personal Income Tax, Slovak republic, Al Capone
- by David Jancsics
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- Organizational Behavior, Management, Sociology, Criminology
- by Evarist Twimukye
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- Food Safety, Food Policy, Urban Development, Food Security