Tax Evasion

The research stems from a problem of prevalence of tax evasion phenomenon from taxpayers and its negative and serious impacts resulting therefrom. The results of such negative and serious impacts are represented in a decrease tax revenue proceeds and the damages to the public treasury of the state, as well as the occurrence of evader taxpayers under the law and take the penalties and legal sanctions against them by the tax authority. For the purposes of this research, tax exemption can be perceived as those exemptions granted on the incomes of natural and moral taxpayers.

20p longtimenosee09 08-04-2024 0 0   Download

Ebook "Accounting reform in transition and developing economies" examines accounting reform in transition and developing economies. It is divided into five parts. Part I consists of 14 studies that examine various aspects of accounting reform in different transition economies. Part II comprises ten chapters on how accounting education has been reformed in some former Soviet republics and countries in Central and Eastern Europe. Part III examines recent developments in accounting certification in Central Asia, the former Soviet Union, and Central and Eastern Europe.

505p tuongnhuoclan 28-11-2023 4 3   Download

In ebook "Criminal justice and taxation" Peter Alldridge considers the development of the offences and the relationship between tax evasion offences and other criminal offences; the relevant rules of evidence; prosecution structures, decision-making processes, and alternatives to prosecution. Specific topics include offshore evasion and the relationship of tax evasion with other crimes and aspects of the criminal justice system.

257p loivantrinh 29-10-2023 6 3   Download

Vietnam transport and logistics activities are on the rise along with the increase in import and export activities. According to a recent announcement by the World Bank (WB), Vietnam is ranked at position 39 with a significant improvement in its LPI (Logistics performance index). 3.27, ranking 3 in ASEAN (after Singapore position 7 and Thailand position 32) ranking of 2018 logistics activities, is considered to have better logistics service performance than comparable income markets.

5p longphdtailieu 13-07-2020 20 1   Download

Developing counties, like Nepal is still in tense to maintain the level of political stability, economic growth, development, and employment which are the main issues in one side of the economy and on the other, the majority of the people find shelter in the informal sector in the absence of sluggish growing formal sector. Most of the people are engaged in informal economies that have created varying effects on them in terms of employment and income generations.

18p nguathienthan1 27-11-2019 37 2   Download

In recent years, considerable intellectual interest has arisen over the extent of illicit financial flows which may have development, governance or other consequences for both developed and developing countries. Illicit financial flows involve the cross-border transfer of the proceeds of corruption, trade in contraband goods, criminal activities, and tax evasion. The main objective of this article is to explore the current situation of illicit financial flows from the developing countries with special reference to south Asia and Nepal.

14p nguathienthan1 27-11-2019 18 0   Download

In this chapter explain what is meant by tax efficiency, compare the excess burden of different taxes using indifference curves, determine the magnitude of excess burden using the consumer surplus concept, explain the meaning of administrative efficiency and how it can be achieved, show what is meant by tax evasion and how to reduce it, define tax flexibility.

24p thiendiadaodien_8 24-02-2019 23 1   Download

Chapter 11 explain what is meant by tax efficiency, compare the excess burden of different taxes using indifference curves, determine the magnitude of excess burden using the consumer surplus concept, explain the meaning of administrative efficiency and how it can be achieved, show what is meant by tax evasion and how to reduce it, define tax flexibility.

11p allbymyself_09 23-02-2016 68 1   Download

Tham khảo sách 'tax evasion technology shocks and the cyclicality of government revenues', kỹ thuật - công nghệ, kĩ thuật viễn thông phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

32p nt18101 30-04-2013 50 4   Download

The first half of 2009 brought with it an extraordinary and unexpected burst of activity concerning international tax matters. Tax havens found themselves in the eye of a proverbial perfect storm.

54p bin_pham 06-02-2013 39 3   Download

Our main data are proprietary Öles covering 2003-2010 from one of the ten large Greek banks, which together account for eighty percent of the market share. The bank has tens of thousands of customers, with branches across the country. The dataset is the universe of applications for consumer credit products and mortgages, both approved and rejected. Consumer credit products include term loans, credit lines, credit cards, overdraft facilities, appliance loans, and reÖnancings. Our dataset includes every piece of hard information that the bank uses in its credit scoring model.

54p enterroi 01-02-2013 43 3   Download

The main goal of our estimation is to study the industry incidence of tax evasion. We Önd a high tax evasion multiple for doctors, engineers, private tutors, Önancial services agents, accountants, and lawyers, consistently across di§erent credit models. We turn to making sense of the industry distribution. We Önd no evidence that the govern- ment is subsidizing either areas of local economic growth or industries o§ering apprentice-like training to unskilled workers.

32p enterroi 01-02-2013 56 4   Download

Our identiÖcation relies on the standard assumption in the tax evasion literature that re- ported income is equal to true income for wage earners. 6 We thus estimate the sensitivity of credit o§ered to income o§ the wage earners. Since one needs a certain amount of cash mechan- ically to service debt, the true income-to-credit relationship should be the same for individuals only di§ering as to self-employment or not.

68p enterroi 01-02-2013 35 3   Download

The point of this table is to establish that adaptation is happening and to motivate how we use bank data to speak to tax evasion. A number of banks in southern Europe told us point blank that they have adaptation formulas to adjust clientsíreported income to the bankís best estimate of true income, and furthermore, that these adjustments are speciÖc to occupations. Table 1 shows evidence of adaptation in practice. Take the examples of lawyers, doctors, Önancial services, and accountants.

46p enterroi 01-02-2013 41 4   Download

As an emphasis of this point, consider the contrast between the studies of tax evasion and in- formality. Tax evasion studies primarily focus on incentives to evade and enforce. 1 By contrast, studies of informality, usually in developing countries, consider ine¢ ciencies in production, hu- man capital accumulation, and implications to industry composition. 2 A goal of this paper is to bridge some of this gap by studying the industry distribution of semiformal income.

51p enterroi 01-02-2013 46 3   Download