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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
that low levels of corruption and strong public governance played a role in suppressing high conforming tax avoidance …, specifically focusing on the influence of linguistic future time reference (FTR) on conforming tax avoidance. It also explores how … corruption and public governance modulate this relationship. This study uses a cross-country analysis of 33 sample countries. The …
Persistent link: https://www.econbiz.de/10014506375
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An Empirical Investigation of the Nature of Corruption in Zimbabwe
Bonga, Wellington Garikai - 2014
Corruption has become one of the most notoriously persistent and progressively worsening social problems afflicting … Zimbabwe today, and this is indisputable. Corruption is most unwanted in the society especially by those not involved, but it … is blamed by those who practice it, just to divert attention. Important to note is that corruption is as old as the …
Persistent link: https://www.econbiz.de/10013044443
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The Ethics of Bribery : An Introduction
McGee, Robert W. - 2022
This chapter introduces the reader to the chapters in the book, The Ethics of Bribery: Theoretical and Empirical Studies, and also briefly discusses the other publications in the ethics of bribery and ethics of tax evasion series
Persistent link: https://www.econbiz.de/10014030030
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Tax-induced earnings management and book-tax conformity : international evidence from unconsolidated accounts
Eichfelder, Sebastian; Jacob, Martin; Kalbitz, Nadine; … - 2020
-tax conforming transactions with a change in conformity. …
Persistent link: https://www.econbiz.de/10012154073
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A Demographic Study of Russian Attitudes Toward Tax Evasion
Preobragenskaya, Galina; McGee, Robert W. - 2016
A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....
Persistent link: https://www.econbiz.de/10014128727
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Containing tariff evasion
Anne, Clement; Chalendard, Cyril; Fernandes, Ana Margarida - 2023
To identify transactions at risk of tariff evasion, this paper matches export transaction data from France with import transaction data from Madagascar using container identifiers. Reporting discrepancies between exporters and importers are prevalent but small, with over two-fifths of importers...
Persistent link: https://www.econbiz.de/10014435265
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Financial development and language structures
Caskey, Gregory W.; Dutta, Nabamita - In: Economies : open access journal 10 (2022) 12, pp. 1-16
. Specially, we investigate if future time reference (FTR), the requirement of an obligatory future tense marking in languages …. Discounting the future less or having a connection between the present and the future-characteristics of weak FTR languages …
Persistent link: https://www.econbiz.de/10013499816
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Wealthy tax non-filers in a developing nation : the roles of taxpayer knowledge, perceived corruption and service orientation in Pakistan
Gangl, Katharina; Kirchler, Erich; Lorenz, Christian; … - 2015
legitimacy: knowledge of taxpayers’ rights and perceived corruption in the tax administration. The results indicate not only that … is related to increased tax knowledge and lower perceptions of corruption. These findings imply that services which …
Persistent link: https://www.econbiz.de/10011430526
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How do corporate tax rates alter conforming tax avoidance?
Eichfelder, Sebastian; Jacob, Martin; Kalbitz, Nadine; … - 2023
We examine an international panel of domestic firms to quantify the degree to which conforming tax avoidance changes … with statutory tax rates. We derive an alternative estimation method that identifies conforming tax avoidance from the … measure of conforming tax avoidance, investigating alternative channels for this type of tax avoidance, and showing a more …
Persistent link: https://www.econbiz.de/10014282633
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How do corporate tax rates alter conforming tax avoidance?
Eichfelder, Sebastian; Jacob, Martin; Kalbitz, Nadine; … - 2023
We examine an international panel of domestic firms to quantify the degree to which conforming tax avoidance changes … with statutory tax rates. We derive an alternative estimation method that identifies conforming tax avoidance from the … measure of conforming tax avoidance, investigating alternative channels for this type of tax avoidance, and showing a more …
Persistent link: https://www.econbiz.de/10014247700