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Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures
Fochmann, Martin; Hechtner, Frank; Kölle, Tobias; … - In: Journal of Business Economics 91 (2021) 7, pp. 935-964
We experimentally analyze three anti-tax-evasion mechanisms: (1) prefilling of deductions in tax returns, (2) restricting tax evasion opportunities by either disallowing or (3) limiting the deductibility of expenditures. We find that prefilling compared to blank forms reduces tax evasion....
Persistent link: https://www.econbiz.de/10014501446
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Corruption, Harassment and Evasion in Tax Collection
Kumar, Nitin - In: Indian Economic Review 43 (2008) July, pp. 125-139
collusion between the inspector and the taxpayer. In a corrupt regime the cost of corruption has a regressive bias. Also, it is …
Persistent link: https://www.econbiz.de/10005078593
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Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities
ENE, CORINA-MARIA - In: Romanian Journal of Economics 30 (2010) 1(39), pp. 146-158
evasion. The author has also tried to find a causality relation between the option for tax evasion and corruption. The author … entire tax evasion, an important part being impossible to determine because of corruption. …
Persistent link: https://www.econbiz.de/10008543071
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Taxation and corruption : theory and firm-level evidence from Uganda
Gauthier, Bernard P.; Goyette, Jonathan - In: Applied economics 46 (2014) 22/24, pp. 2755-2765
Persistent link: https://www.econbiz.de/10010417155
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Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica
Torgler, Benno - In: Revista de Analisis Economico – Economic Analysis Review 18 (2003) 1, pp. 27-56
Tax compliance experiments have been conducted with students and have focused on the effects of deterrence on tax compliance. However, important insights can be gained looking at alternative instruments. A main purpose of this paper is to conduct an experiment in Costa Rica not with students...
Persistent link: https://www.econbiz.de/10005698247
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Languages and conforming tax avoidance : the roles of corruption and public governance
Faisal, Muhammad; Utama, Sidharta; Sari, Dahlia; Rosid, … - In: Cogent business & management 10 (2023) 3, pp. 1-30
corruption and public governance modulate this relationship. This study uses a cross-country analysis of 33 sample countries. The … that low levels of corruption and strong public governance played a role in suppressing high conforming tax avoidance … behavior in countries with strong FTR speakers. These insights underscore the significance of national anti-corruption efforts …
Persistent link: https://www.econbiz.de/10014506375
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Firm-level determinants of business tax evasion in emerging economies : the case of Argentina
Pedroni, Florencia Verónica; Briozzo, Anahí; Pesce, … - In: Revista de métodos cuantitativos para la economía y … 34 (2022), pp. 83-117
determinants such as: corruption, regulation and bureaucracy, quality of public and government services, detection probability …
Persistent link: https://www.econbiz.de/10013485826
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Explaining and tackling the informal economy: an evaluation of competing perspectives
Williams, Colin C. - In: Open economics 2 (2019) 1, pp. 63-75
This paper provides an evidence-based evaluation of the competing ways of explaining and tackling the informal economy. Conventionally, participants have been viewed as rational economic actors who engage in the informal economy when the benefits outweigh the costs, and thus participation is...
Persistent link: https://www.econbiz.de/10012589274
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Tackling the illegal practice of under-reporting employees' wages : lessons from the Republic of Macedonia
Williams, Colin C.; Bezeredi, Slavko - In: UTMS journal of economics / University of Tourism and … 8 (2017) 3, pp. 243-258
Recently, there has been growing recognition that some formal employees receive from their formal employers two wages, namely an official declared wage plus an additional undeclared (envelope) wage, which reduces the tax and social contributions paid to the authorities. The aim of this paper is...
Persistent link: https://www.econbiz.de/10011781328
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The prospects for reforming the state fiscal policy
Torres Marín, Alfonso Jesús - In: Contemporary Economics 13 (2019) 4, pp. 388-406
Currently, developing the tax system and improving financial relations between the state and taxpayers are rather important aspects of reforming the economic situation and are relevant to this study. The purpose of this article is to substantiate the scientific approaches to the reform of modern...
Persistent link: https://www.econbiz.de/10014544617