Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority's power. Descriptions of the tax authority's power may affe...

The popularity of the e-commerce facilitates the tax evasion a lot, and the anti-tax evasion work in the e-commerce area becomes urgent. We introduced a union-bank online payment mode, which can solve many problems of existing mode such as main body status, standardization and inter-bank payment. Besides, it provides a platform for some value added services such as anti-tax evasion, anti-money ...

L ow tax incomes and the large size of the government in Iran lead into budget deficit, which increases the inflation rate. It also causes economic instability and fluctuations in inflation, leading to tax non-compliance and the transfer of people to the informal economy. Therefore, considering the variables of financial discipline and behavioral factors, this research examines the e...

This paper investigates multi-item moral hazard with auditing contests. Although the presented model is widely applicable, we choose tax evasion as an exemplary application. We introduce a tax-evasion model where tax authority and taxpayer invest in detection and concealment. The taxpayers have multiple potential income sources and are heterogeneous with respect to their evasion scruples. The t...

Tax Evasion is an action taken by taxpayers in reducing the obligation to pay taxes illegally. Cases of tax evasion are still common Indonesia recent years. This study aims determine how influence justice, love money, and religiosity on ethical perception evasion. As well as testing role gender moderation relationship between independent variables dependent variable. Data collection this was ca...

BACKGROUND Decades of research have produced overwhelming evidence that tobacco taxes reduce tobacco use and increase government tax revenue. The magnitude and effectiveness of taxes in reducing tobacco use provide an incentive for tobacco users, manufacturers and others, most notably criminal networks, to devise ways to avoid or evade tobacco taxes. Consequently, tobacco tax avoidance and tax ...

Tax evasion analysis is typically based on an expected utility theory (EUT) framework. However, this leads to several qualitative and quantitative puzzles. Given actual probabilities of audit and penalty rates the return on evasion ranges from 91-98 percent. So why don’t most of us evade? Furthermore, an EUT based analysis predicts that we should evade less as the tax rate increases (Yitzhaki p...

Tax evasion is a form of non-compliance by taxpayers in paying taxes. behavior must be mitigated so that the country's economic growth can grow well. This study examines effect religiosity on tax evasion. To expand test, researcher included gender as moderating variable. The object this research students Islamic Economics and Business Faculty (FEBI) IAIN Bukittinggi. selection sample based FEBI...

753 National Tax Journal Vol. LII, No. 4 Abstract While obligatory advance tax payments do not interfere with the taxpayer’s evasion decision under expected utility theory, they do affect the decision to evade under prospect theory. The present paper applies prospect theory to a simple model of tax evasion, exploring the role that advance tax payments may play in enforcing tax laws. The paper d...

Tax evasion has been mainly studied as a problem of choice under uncertainty like any portfolio manager, the taxpayer has to allocate her/his fixed gross income between two assets: a risky asset, tax evasion, and a safe asset (with a zero return), tax payment. Tax evasion activity is risky because there is a certain probability that tax evasion will be discovered and punished. As suggested by t...