Review related literature in this section presented the related review literature and the studies that has relation to the researchers topic tax. Taking tax evasion into account increases the rise in inequality seen in tax data since the 1970s markedly, highlighting the need to move beyond tax data to capture income and wealth at the top, even in countries where tax compliance is generally high. I the impact of tax evasion on revenue collection performance in tanzania a case study of tanga tax region by magesa, a marshal a dissertation submitted in partial/ fulfillment of the requirements for award of.
Determinants of tax compliance or evasion (2) papers that used tax compliance or evasion as the dependent variable (3) papers that are empirical based on data from taxpayers (individuals or organizations) as its subjects. Tax system keywords: tax evasion, inequality, microsimulation section two offers a literature review concludes with a discussion of policy implications and issues for further research 2 literature review scholarly interest in tax evasion is growing fast, both in terms of theoretical. Tax havens: international tax avoidance and evasion congressional research service summary addressing tax evasion and avoidance through use of tax havens has been the subject of a number. The concept of tax compliance cost a brief literature review by dr mihaela göndör 20-12-2016 introduction administrative obligations for tax purposes are a time and cost consuming burden for companies.
We find that (1) evasion is an increasing function of the audit probability when the latter is low enough, yet tax avoidance is always decreasing in the probability of audit (2) an analogous finding to the so-called yitzhaki puzzle for evasion also holds for tax avoidance—an increase in the tax rate decreases the level of avoided income and. Tax evasion and tax avoidance are practices that have eaten deeply into the revenue that ought to be generated by the government, and hence affect the economic life of the country as a whole, in. Fighting tax evasion tax avoidance and tax evasion threaten government revenues the us senate estimates revenue losses from tax evasion by us-based firms and individuals at around 100 billion dollars a year. Tax evasion is an illegal action in which a person or entity deliberately avoids paying a true tax liability those caught evading taxes are generally subject to criminal charges and substantial.
Georgia state university scholarworks @ georgia state university economics dissertations department of economics 5-15-2007 essays on tax evasion and government spending. Review of literature tax reforms have drawn the attention of researchers both has been made to review the literature on vat purohit (1982), examined the fiscal importance of sale tax it could create parallel economy due to increased tax evasion he brought out the features of sales tax administration. To develop policies to prevent tax evasion and collect sufficient tax revenues to understand tax evasion, one can examine the brief literature review many factors have been studied in the literature to explain the tax evasion behavior of taxpayers previous studies.
This applies, in particular, to the international component of tax evasion the structure of the report is as follows section 1 covers the motivation, scope, limitations and structure of the study. Tax evasion paper in: business and management submitted by dlittle09 words 1825 tax avoidance and tax evasion in bangladesh “tax evasion & avoidance - a real problem for bangladesh” introduction: tax evasion and avoidance are both phenomena that are probably as old as taxation itself literature review: many authors have. Tax evasion literature review can be that the taxation system and its enforcement rules may induce the taxpay- ers to conceal or misrepresent part of their real income, and so evasion appears.
An evaluation of the tax system in bangladesh ahsan h mansur, pri mohammad yunus, bids • low tax base • high degree of tax evasion • limited administrative capacity • resource constraints (human and logistics) a review of the vat rates across 61 countries suggests that most countries charge vat at more. Abstract this research work attempts to look at the effect of tax evasion and avoidance on economy of nigeria and its capacity to reduce tax revenue growth (a case study of lagos state internal revenue service. [pdf] tax evasion, tax avoidance and tax expenditures in developing countries: a review of the existing literature author: clemens fuest & nadine riedel, oxford university centre for business taxation, prepared for the uk department for international development (dfid),. The total value of tax evasion has increased from zkw67, 54729 to zkw4, 078,665,33100 in 2013 and the evidence also demonstrates that the rate of growth of the informal literature review this study uses the monetary approach to estimate the shadow economy the cornerstone of this approach is the.
1 chapter-i introduction and review of literature 11 introduction the ‘taxation’ was born and shaped with civilization the structure and complexity of the tax system have been developed along with the. The tax evasion literature for the theory of optimal tax design and the analysis of tax administration but before going into these more analytical parts of the paper, it will be useful to start with some more the theory of tax evasion: a retrospective view. Abstract this paper addresses tax loopholes that allow firms to exploit borderline cases between legal tax avoidance and illegal tax evasion in general, tax loopholes are detrimental to a revenue-maximizing government.
Tax and customs authorities handle large sums of money and are responsible for collecting the principal revenue for the state corruption within these institutions is perceived to be common all over the world. Problems of tax evasion and avoidance and finally, to enhance the tax base of government, employment two is on theories underlying taxation and how they relate with economic growth and literature review section the impact of tax revenue on economic growth: evidence from nigeria. Georgia state university scholarworks @ georgia state university economics dissertations department of economics 8-8-2007 essays on tax evasion edward batte sennoga.