Tax evasion can be defined as the circumvention, under any form, of the payment of taxes, duties and contributions owed …).In order to be able to speak about tax evasion, according to the legislation on the matter, there must exist the intentional … tax evasion and optimization, depending on the form of property and which are the most encountered techniques which they …

depends on the interrelation between tax objectives, tax design, and taxed behavior. Building on the literature on tax evasion … transfer decreases the acceptability of tax evasion and that both an asset with emotional value and a higher degree of kinship … increase the acceptance of evasion. Utilizing a survey with an experimental design on the acceptance of inheritance tax evasion …

This paper investigates whether tax evasion can be beneficial for an optimal income tax schedule. Past theoretical … replaced with a 28% tax rate with the option of tax evasion, without any loss in tax revenue. Strikingly, this effect persists … evade) is more efficient than simply lowering statutory tax rates. Our findings suggest that the opportunity for tax evasion …

Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they … tax evasion decision, using the introduction of the 2009 offshore voluntary disclosure program in the U.S. for … identification. The analysis confirms that the introduction of voluntary disclosure increases tax evasion. …

Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have … evasion, or tax flight, and evaluated it as positive, neutral or negative. The results indicate that social representations … differ with respect to tax avoidance, tax evasion, and tax flight. Tax evasion was perceived rather negatively, tax flight …