Taxes make up the bulk of any government revenue and provide a sustainable source of revenue. In recent years, the main focus of the tax reform program, in almost all countries of the world, has been on VAT. But a major problem in the effective implementation of VAT, which is a nascent tax base in countries, is the phenomenon of tax evasion. Therefore, one of the most basic steps in preventing ...

Abstract The main purpose of this paper is to investigate factors that influence taxpayers engage in tax evasion. researcher used descriptive and explanatory research design followed a quantitative approach. To undertake study, primary secondary data has been utilized. From the target population 4979, by using stratified simple random sampling technique, 370 respondents were selected. verify qu...

The article in question deals with the problems of respect for rights taxpayers when applying procedural provisions Russian legislation regards to specific taxes. author stresses need ensure guarantees not only terms tax control implementation, but also authority’s and taxpayer’s interaction within framework calculation collection illustrates consolidation foreign jurisdictions’ legislation, an...

2 Relatively consistently across taxpaying jurisdictions, younger people are found to be less compliant than middle-aged and older people Australian Taxation Office, to tailor their advisory services to young taxpayers through a special purpose online site (Commissioner of Taxation, 2004), while others, like the Swedish Tax Agency, have launched extensive advertising campaigns to educate younge...

Under what conditions does, or should, a collective of rational individuals support the imposition of a binding constraint on their own collective action? Our innovation is to allow citizen-taxpayers in a standard political economy model to be risk-averse and uncertain about the future average cost of the collective good, their own future income or wealth, and the future distribution of the tax...

Tax administrations in most countries have more corporate and personal information than any other government office. Data mining techniques can be used in many different problems due to the large amount of tax returns received every year. In the present work we show an essay of the Brazilian Tax Administration on using Bayesian networks to predict taxpayers behavior based on historical analysis...

Recent suggestions by policy makers, economists, and competitors that Freddie Mac and Fannie Mae posed increasing risks due to size, structure, and behavior have led many to question whether the government sponsored enterprises (GSEs) had fulfilled their mission and outlived their usefulness. While appealing to contemplate more competition in the secondary mortgage market, there is, in fact, no...