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The prospects for reforming the state fiscal policy

Antonenko, Valentyna; Katranzhy, Leonid; Moiseienko, … - 2019

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/10012176948

Taxing income or consumption: macroeconomic and distributional effects for Italy

D'Andria, Diego; DeBacker, Jason; Evans, Richard W.; … - 2021

We study a set of tax reforms introducing a budget-neutral tax shift in Italy, from labour income to consumption taxes …. To this end we use a microsimulation model to provide the output with which to estimate the parameters of tax functions … rates might bring significant efficiency gains in Italy, with limited regressive effects, notwithstanding the revenue …

Persistent link: https://www.econbiz.de/10012705235

What are the factors of tax evasion? : new findings in the EVS study

Ryšavá, Tereza; Zídková, Hana - In: Národohospodářský obzor : časopis věnovaný … 21 (2021) 4, pp. 385-409

This paper is analyzing tax morale in three selected European countries through the evaluation of the results of the European Values Study. The main aim is to identify the factors that influence taxpayers' decisions on the issue of whether they justify cheating on tax or not. The dependence and...

Persistent link: https://www.econbiz.de/10012817889

Approaches to tax evasion : a bibliometric and mapping analysis of Web of Science indexed studies

Barbu, Liliana; Horobet, Alexandra; Belascu, Lucian; … - In: Journal of business economics and management 25 (2024) 1, pp. 1-20

The primary objective of this study is to uncover and examine the patterns of scientific collaboration within the domain of tax evasion and tax avoidance spanning the years 1975 to 2022. To analyze the dissemination of knowledge on a worldwide scale, we investigated the interconnections among...

Persistent link: https://www.econbiz.de/10014540295

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

This paper aims to identify the determinants of revenue underreporting and their temporal evolution from a business perspective in formal firms located in an emerging country with high inflation (Argentina). We propose a conceptual model and we estimate it empirically using a logistic regression...

Persistent link: https://www.econbiz.de/10013485826

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

Tax evasion, tax morale, and trade regulations : company-level evidence from Poland

Nikulin, Dagmara - In: Entrepreneurial business and economics review : EBER 8 (2020) 1, pp. 111-125

Objective: To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade regulations. Research Design & Methods: A survey study conducted...

Persistent link: https://www.econbiz.de/10012516961

Eradicating tax evasion in Indonesia through financial sector development

Safuan, Sugiharso; Habibullah, Muzafar Shah; Sugandi, Eric - In: Cogent economics & finance 10 (2022) 1, pp. 1-28

Many developing countries, like Indonesia, struggle with tax evasion. It reduces government revenues, impeding government activities and a country’s economic development. In this study, we look at the topic of tax evasion in Indonesia from 1980 to 2019. Using the "modified-cash-deposit-ratio"...

Persistent link: https://www.econbiz.de/10013389465

Detecting envelope wages with e-billing information

Calijuri, Monica; Pessino, Carola; Lopez-Luzuriaga, Andrea - 2023

This paper studies tax evasion in the form of under-reported wages in Ecuador using microdata from a combination of electronic billing and personal income tax returns filed in 2017. Bringing together this novel combination of data, the study applies the standard method Pissarides and Weber...

Persistent link: https://www.econbiz.de/10014458660

"Optimal honesty" in the context of fiscal crimes

Barile, Lory; Cullis, John G.; Jones, Philip R. - In: Economies : open access journal 12 (2024) 9, pp. 1-11

This paper begins by contrasting the caricatures "homo and femina economicus" with "homo and femina realitus". Against this backdrop, the paper considers three "apparently falsified" empirical predictions of the standard expected utility model of individual decision-making concerning...

Persistent link: https://www.econbiz.de/10015073863