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This study investigates the relationship between certain economic and psychological factors and demographic characteristics of Slovene taxpayers, such as gender, income level and size of settlement as it is becoming important for a country's tax compliance framework to align with the tax recommendations of global institutions. The results show some gender differences, with males being less likely to feel guilty or bad if taxes are not paid in full than females, whereas females tend to have the opinion that working for cash-in-hand payment without paying tax is not a trivial offence. Taxpayers with low incomes tend to agree that tax evasion is morally acceptable if tax rates are too high. Taxpayers from rural settlements exhibit a higher tendency to feel morally obligated to pay their taxes than taxpayers from urban settlements. The findings indicate that the vast majority of taxpayers feel morally obligated to pay their taxes. [ABSTRACT FROM AUTHOR]

Copyright of URVIO - Revista Latinoamericana de Seguridad Ciudadana is the property of FLACSO - Ecuador (Facultad Latinoamericana de Ciencias Sociales) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The administrative cooperation operating at the European level between national tax authorities since 2013 seems to enter a new stage with the adoption of DAC 7 and its implementation in the national legislations of the European Union member states. This trend was initiated at the OECD level with the aim of combating increasingly sophisticated new practices of tax evasion. In this context, the Romanian legislator proceeded to amend the Tax Procedure Code regarding the exchange of information between national tax authorities, as well as joint administrative investigations and financial controls, in order to facilitate the most accurate determination of tax liabilities for all categories of taxpayers. Without offering a solution for all legal issues that may arise during the application of these legal provisions, the work highlights the legislative novelties and the difficulties they will generate, especially regarding aspects such as the territorial competence of national tax authorities conducting tax procedures in the territory of other member states, as well as the opposability of acts issued by them in such circumstances. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article aims to present the results of an up-to-date independent study of the hidden economy in Bulgaria. It was carried out between November 2023 and February 2024, as a survey among business representatives in the country through a representative sample of 335 enterprises. The main results show that the estimated share of the hidden economy in the total sales volume is between 26% and 50%, the highest in the construction sector, catering, and tourism. Most often, these practices are associated with manipulation of the financial statements and the employed workforce for which they are favorable conditions mainly due to corruption, crime, and impunity followed by unfair competition and a lack of incentives for private business development. [ABSTRACT FROM AUTHOR]

For the purposes of assessing tax, section 170 of the Income Tax Assessment Act 1936 (Cth) permits the Commissioner to determine that the taxpayer has committed fraud or evasion. The taxpayer then bears the onus of showing that they have not. There is no requirement that the Commissioner show that such determination is correct, nor to support it with evidence. The Commissioner may, if they wish, do nothing more than put the taxpayer to proof by tendering their assessment as evidence. This article sets out in detail how the reversal of the onus of proof in cases arising from the Commissioner's determination of fraud or evasion offends the principle of procedural fairness, as well as the principles of certainty and prospectivity. This paper also extends that analysis to disputes arising out of the commissioner's determination of tax avoidance under Part IVA of the Income Tax Assessment Act 1936 (Cth). This paper further considers whether general administrative law principles, in particular the Briginshaw Principle, may obviate some of the concerns regarding the reversal of the onus of proof. It is contended that the reversal of the onus of proof in cases arising out of the Commissioner's determination of fraud or evasion under section 170 and tax avoidance under Part IVA significantly offend fundamental tenets of the rule of law, namely, the principles of procedural fairness, certainty and prospectivity. It is further contended that requiring the Commissioner to adduce evidence to support the opinion or allowing the Commissioner's determination to be judicially examined would obviate the offence to the rule of law. [ABSTRACT FROM AUTHOR]

This paper attempts to measure and report the extent and magnitude of tax evasion in the medical sector and to be compared with other selected human-to-human (Η2Η) life services in the Greek economy. Specific household expenditures for human (Η2Η) services for the period 2011–2017 were analysed, using data from the annual 'Household Budget Survey (HBS)' of the Hellenic Statistical Authority (ELSTAT) and were compared with the financial administrative data from the 'Statistical Business Register (SBR)', which is updated on an annual basis with data provided by the tax authority, depending on the case-specific characteristics of each sector under study that have been taken into account in the calculations. The research showed that the participation of doctors in the phenomenon of tax evasion as a whole has been declining in recent years while other human economic activities are responsible many times over for the perpetuation and exacerbation of the phenomenon. The annual tax evasion on average for the period 2011–2017, for the medical sector, is estimated to amount to €565.6 million (0.31% of the Greek GDP – mean value of the same period), while for the 'accommodation services (hotels)' sector, it is estimated to €3.3 billion (1.84% of GDP), to €6.8 billion for the catering sector (3.76% of GDP), to €2.1 billion for the education sector (1.18% of GDP), to €87.3 million for the hairdressing/other beauty treatment services of the personal service sector and finally to €50.3 million for the funeral and related services sector. [ABSTRACT FROM AUTHOR]

Copyright of Revista Venezolana de Gerencia (RVG) is the property of Revista de Filosofia-Universidad del Zulia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Română de Drept Maritim is the property of Universul Juridic Publishing House and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The research carried out aims to identify trends in sustainable economic development by analyzing the correlation between fiscal policy, public debt, budgetary deficit, collected revenues and budget expenditures. The statistical analysis highlighted a model that demonstrates the influences exerted by the independent variables on economic growth. The ultimate goal is to provide an empirical framework for improving tax policy, considering the reduction of tax evasion, the increase of voluntary payment compliance and the assurance of sustainable economic development in Romania. The obtained results demonstrated that there is a positive correlation between government spending, public debt, budget deficit and gross domestic product, as well as the fact that Romania applied a procyclical fiscal policy. [ABSTRACT FROM AUTHOR]

This paper explores the effect of local fiscal pressure and corporate tax avoidance behavior using the abolish of agricultural tax reform as a quasi-natural experiment. We show that sudden loss of fiscal revenue results in reduction in tax evasion through encouraging firms to improve their productivity. This incentive for tax liability can be strengthened if the firm: (1) located in areas with relatively tough tax enforcement; (2) are non-state-owned enterprises; (3) located in areas where local officials face more promotion incentives; (4) is in highly competitive industries. [ABSTRACT FROM AUTHOR]

The Porter hypothesis is not very statistically significant, especially in developing countries. This is likely because it overlooks environmental-policy-related bribes, and reducing the regulatory cost burden through bribes can encourage innovation. Moreover, the more competitive are the international markets, the more likely is it for firms to bribe officials in making export decisions. This study identifies a theoretical mechanism for this hypothesis by analyzing the effects of trade environmental policies and bribes associated with tax evasion on pollution, growth, and productivity in an R&D-based growth model considering exporting firms that engage in environmental tax evasion. The analysis yields a weak Porter hypothesis wherein an increase in environmental tax for exporting firms leads to economic growth and pollution reduction. Then, the greasing-the-wheel-of-trade and sanding-the-wheel-of-trade hypotheses are compatible. The different results of trade and environmental policies' effects on each developing country's green innovation are likely due to the political institutions' maturity. • Growth, reduced pollution, and worsen productivity via higher taxes on exporters. • Tax on exporters and bribes per expenditure have an inverse U-shaped relationship. • Decreased growth, increased pollution, and improved productivity via tax evasion. • Reduced pollution and improved productivity via taxes on local firms in free trade. • Expanded pollution and worsened productivity via taxes on local firms in autarky. [ABSTRACT FROM AUTHOR]

Tax evasion of self-employed doctors as well as the informal payments made to doctors in public health structures are identified as the two main parameters of Shadow Economy in this sector. In this study, a quantitative survey of 1,022 physicians was conducted to research the attitudes and perceptions of physicians. Although the physicians are mostly opposed to antisocial and unlawful behaviours, they are more tolerant with shadow economy phenomena. The research highlighted a correlation between tax evasion and informal payments where the increase of one phenomenon increases the intensity of the other. 'Tax evasion' in the conscience of physicians functions as a 'corrective mechanism' in the sector's charges, which satisfies patients and physicians in the sector of self-employed doctors, acquiring characteristics of 'Inxit' of the well-known theory of Gaal and McKee. Informal Payments, on the other hand, as research has shown, act as an incentive for unsatisfied physicians to remain within the public health system. However, they have a negative impact on the employment relationships of health executives while at the same time, they significantly exacerbate the quality of services provided by public health institutions. Deterioration of quality in the 'organisation' with open channels of 'exit' and 'voice', given that there is no 'loyalty' of patients in the public health system, as research shows, leads to the conclusion that Informal Payments take on characteristics of 'utilitarian silence' on the part of patients, rather than characteristics of an alternative to 'exit', 'protest'—of the well-known 'EVL' theory of Hirschman (1970) —or, ultimately, to 'Inxit'. [ABSTRACT FROM AUTHOR]

Fiscal Arbitrators was a comparative short-lived Canadian pseudolaw tax avoidance scheme that operated between 2006-2012. Taxpayers made "Strawman Theory" claims to create large but fictitious business expenses. Taxpayers who employed Fiscal Arbitrators techniques had no legal basis for their claims. The Canada Revenue Agency assessed "gross negligence" penalties in addition to other automatic charges. At least 500 Fiscal Arbitrators customers appealed their taxation re-assessments at the Tax Court of Canada. There, these taxpayers usually claimed their actions, and blatantly false tax returns, had a reasonable basis. This unusual confluence of factors resulted in a substantial number of written court decisions that include first-hand, first-person, accounts of how and why Fiscal Arbitrators' customers were recruited, and that describe this "Detax" scheme's operation. Unexpectedly, Fiscal Arbitrators customers were primarily recruited via person-to-person contacts and through family, social, and workplace networks. No Internet-based recruitment was reported. Fiscal Arbitrators customers showed little to no interest in or understanding of the basis for their extraordinary claims. Their sole motivation was greed. These taxpayers were mainly non-ideological "mercenaries" who abandoned pseudolaw to conduct damage control steps as rational self-interested actors. Most voluntarily terminated their appeals prior to a full appeal court hearing. The characteristics of this study's Fiscal Arbitrators population do not correspond with how legal, media, and academic sources stereotypically portray and describe pseudolaw adherents. This investigation thus illustrates pseudolaw's users are potentially more diverse than is commonly recognized. [ABSTRACT FROM AUTHOR]

Copyright of Revista Venezolana de Gerencia (RVG) is the property of Revista de Filosofia-Universidad del Zulia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Reducing the budget deficit in Romania requires the adoption of a fiscal policy mix that will lead to an increase in budget revenue by increasing fiscal pressure and reducing tax evasion. Diminishing the informal economy requires knowing the determinants of tax evasion in order to shape a fiscal policy and strategy by the executive to achieve this. On the basis of the above, the questionnaire was used as a research method to establish the perception of taxpayers on the determinants of tax evasion, which enabled relevant information to be obtained on the characteristics that determine and sustain this phenomenon. The identification of the determinants that influence the evasive behavior was achieved by using a questionnaire by creating a free Gmail account. The statistical validation of the questionnaire was carried out using the Alpha Cronbach coefficient. Novelty: Taxpayers' perception of tax evasion is analyzed through the prism of recent changes to the legislation governing this. [ABSTRACT FROM AUTHOR]

Copyright of Ankara Barosu Dergileri is the property of Ankara Bar Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

We empirically examine the relation between firms' headquarters location and their level of tax avoidance. Employing multiple measures of tax avoidance, we consistently find significant location fixed effects on firms' tax behaviour across different geographic areas in the US, after controlling for firm fixed effects, time-varying firm characteristics and state income tax rates. Additional analyses show that location fixed effects are more pronounced for firms that have been located in an area for a longer period and that have lower geographic diversification. We then explore a range of regional characteristics as determinants of location fixed effects and find some evidence that location-specific resources and risks factors, but not cultural factors, are associated with time-invariant differences in corporate tax avoidance across regions. Our study has important practical implications for tax authorities, suggesting that tax enforcement, education, and inspections should be tailored to take account of firms' geographical location. [ABSTRACT FROM AUTHOR]

Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Ankara Barosu Dergileri is the property of Ankara Bar Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Through this material, we draw your attention to Decision no. 29/A/2022 of the High Court of Cassation and Justice concerning the crime of tax evasion provided by Article 9 paragraph 1 letter b) of Law no. 241/2005. The decision is relevant for academics and practitioners, as it brings into discussion a number of important issues, namely: (I) the issue of "accounting documents or other legal documents", which is relevant for the purpose of the offence of tax evasion provided for in Article 9 paragraph 1 letter b) of of Law no. 241/2005, is analysed; (II) it questions the need to take into account deductible expenses when calculating the damage, by reference not only to the accounting records but also to each payment document attesting a deductible expense; (III) it analyses the situation in which, although the income has not been recorded in the accounting accounts, it has been declared to the tax authorities; (IV) calls into question whether the offence of tax evasion can be committed in a continuous and continuing manner, all these aspects being critically analysed in this material. [ABSTRACT FROM AUTHOR]

Starting from a recent decision of the Cluj Court of Appeal issued in a case concerning, inter alia, the crime of tax evasion provided by Article 9 paragraph 1 letter c) of Law no. 241/2005, this article constitutes a specific analysis of some frequently encountered hypotheses in the judicial practice. Thus, the article analyses first of all the hypothesis of the recording in the accounting records of a company of fictitious invoices issued by other companies effectively controlled by the same person who controls the former. This situation is analysed by reference to three sub-hypotheses, being relevant to what extent, from a factual point of view, the goods were delivered/services were provided and if the amounts highlighted as expenses in the company's accounting records actually left the company's property and to what extent. Secondly, it is analysed the situation of the successive sales of an asset between companies controlled by the same person so that the asset eventually ends up in the estate of an individual. Lastly, another frequently encountered situation in judicial practice and which is the subject of this analysis concerns the conclusion of a sale contract of a high value asset between companies controlled by the same person, with the aim of deducting value added tax or generating the possibility for the purchasing company to request its reimbursement. [ABSTRACT FROM AUTHOR]

Copyright of Anáhuac Journal is the property of Universidad Anahuac del Sur S.C. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Webology is the property of Webology and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The objective was to analyze the attitudes and knowledge of future accounting science professionals in a Colombian university regarding tax evasion. Methodologically, the research was descriptive and field design with quantitative methods. The sample consisted of 325 students. The instrument used was a Likert-type questionnaire with five alternatives. The results show a deficient level of subjective intention of the evasive behavior of potential accounting science professionals. Therefore, it was concluded that the attitudes and knowledge that future accounting science professionals have towards evasion would depend on the qualities, skills and perspectives necessary to satisfy the growing demand for prospective and complete information from companies and, at the same time, gradually satisfy the behaviors to maintain their technical excellence. [ABSTRACT FROM AUTHOR]

Copyright of Revista Crítica de Ciências Sociais is the property of Centro de Estudos Sociais and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article attempts to measure and report the extent and magnitude of shadow economy in Greek physicians' sector. Tax evasion of self-employed doctors as well as informal payments to doctors in public health structures are identified as the two main parameters of shadow economy in this sector. This research attempts to create a standard multidimensional methodological model of approach and analysis of the shadow economy in physicians' sector. This multidimensional model applied in Greece includes two phases of development of the research tools used. In the first phase, the level of tax evasion of self-employed doctors was assessed with a specific innovative methodology based on the following. Household expenditures for services of private doctors for the period 2011–2017 were analysed using data from the annual 'Household Budget Survey-(HBS)' of the Greek Statistical Authority and were compared with the financial data of the 'Statistical Business Register-(SBR)', which is updated with data from the Hellenic Tax Authority. In the second phase, the amount of 'informal payments' to doctors of the public sector was determined for the period 2011–2017. The survey made use of the HBS data on household expenditure for public care, which were compared with the revenue of public hospitals from private patients. [ABSTRACT FROM AUTHOR]

Most Russian cities are currently facing major transformation processes in the public transport supply. Commercial paratransit services, known as marshrutkas, have been criticised heavily for unsafe and uncomfortable facilities as well as for anti-social business behaviour, prone to tax evasion and daily penny wars on the street. Consequently, many municipalities have enforced various strategies to restrict informal marshrutka services. This article compares the distinct policy strategies of two municipalities, Rostov on Don and Volgograd, and discusses the different outcomes. When analysing the case studies, two prevailing discourses seem to have informed the locally applied transport policies: a neoliberal, free market approach that perceives the loosely regulated commercial transport operations superior to state-led services and a rather neo-modernist perception of informal transport operation, calling for a rigorous push back of marshrutka mobility. Prominent in both policy discourses is the notion of informality as an instrument to govern the transport setting. Reviewing the developing field of informal transport studies, the article argues that the governments of the respective cities have employed (simplified) notions of informality as a legitimisation argument to take action. A closer perspective on the daily operations, however, unveils a socially institutionalised transport service full of complex operation practices beyond policy-strategic divides between the formal and informal. The contribution utilises the formal/informal nexus successfully developed in urban studies and applies it to international transport studies. Thus it enables the unveiling of insufficiencies in urban transport provision without falling in the trap of superficial modernisation narratives. [ABSTRACT FROM AUTHOR]

The field of finance has always aroused a remarkable interest, both among the politicians, the population, as well as among the specialists and researchers in the field. Therefore, the study of fiscal performance has recently become a concern among specialists, thus we could argue that, at present, it has even obtained an autonomous particularity of scientific research, based on its own approaches and concepts. The difficulty of increasing voluntary tax compliance and tax collection by the state are some of the most important targets to achieve for every tax administration. A high level of tax collection guarantees the indispensable financial resources of each Government, to have the ability to maintain the expenses to meet the general needs of society. Alongside with actions to combat and prevent tax evasion, the collection of due taxes supports, to a large extent, the provision of these needs. [ABSTRACT FROM AUTHOR]

Using the Nigerian enterprise survey data, this paper examines whether there is a gender dimension in the capacity of informal firms to contribute to tax revenues, a more specific question asked is whether tax rates and female gender ownership effects informality. Gender categorization of the firm's ownership shows an overwhelming dominance of men holding over women, with a favorable ratio of 6:1 of the total sample. The results of the investigation on firms owned by females revealed that they are more likely to remain in the informal sector. By using the cross-sectional logit regression approach, we found no statistical significance between tax rates and a firm's propensity to join the informal sector. It explains a typical scenario where the tax rates mechanism has failed to transmit effectively. Finally, we attained a divergent policy indication that suggests tax compliance enforcement and incentivizing female firms' owners, among other measures. [ABSTRACT FROM AUTHOR]

The paper aims to analyze the establishment of precautionary measures in the case of tax evasion crimes. In the first part of this article, we address some introductory aspects related to the procedural measures, later focusing on the precautionary measures regulated by the criminal procedural law. Although the rule is that the freezing of some assets during the criminal process follows the rules established by the Code of Criminal Procedure, there are several provisions included in special laws that aim the initiation of precautionary measures. Such a special provision is included in the text of art. 11 of Law no. 241/2005, which establishes the obligation to dispose of precautionary measures in case of committing a tax evasion crime. Although the legal text passed the constitutionality test, finding that the mandatory establishment of the measures does not affect the constitutional provisions, the text still generates controversies in terms of its application. Thus, the present study aims to clarify the procedural moment in which the provisions of art. 11 of Law no. 241/2005 are applicable, referring also to the fact that in practice the national courts have pronounced different solutions. [ABSTRACT FROM AUTHOR]

This article can help international business in development country like Nigeria to build trust and demonstrate their commitment to sustainability and social responsibility. The tax is not a compliance only but the context of the environmental, and social indicator of how a business views its role in society and its business commitment to its purposes. Building trust in modern tax compliance, it is part of a large movement to better align corporate world with the societies in which they operate and the citizens whom they serve. In Nigeria, tax evasion has been a practice since the beginning of taxation, and it is also a worldwide phenomenon. The social change implication includes improved infrastructural development and increased employment opportunities resulting from increased tax revenue collection from manufacturing companies, reduction of the rate of failure for companies as a result of tax sanctions. [ABSTRACT FROM AUTHOR]

Copyright of Romanian Journal of Compulsory Execution / Revista Română de Executare Silită is the property of Universul Juridic Publishing House and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

A strong tax policy reflects the performance of tax administration. This paper examines the various stages of tax policy change made in the history of Indian Income Tax. With the rise in tax rates under different slabs rates to reduction in tax rates. The changes are necessary with change in economical conditions. Some time the crises makes it necessary to bring change in the tax policies. The main objective of the study is to extract the efforts that has been taken by the Government to increase the revenue collection, enhance the voluntary compliances and hinder the tax evasion for making a sound taxation. The paper focuses on two dimensions: first the historical view of Indian taxation and second on the stages of change in tax structure from organization structure to computerization. [ABSTRACT FROM AUTHOR]

This research was conducted to obtain empirical evidence regarding the Effects of Tax Justice, Discrimination, and Religiosity on Tax Evasion Behavior. This research uses primary data with a sample of individual taxpayers who are registered at KPP Pratama Jakarta, Indonesia. The sampling technique used random sampling with 100 respondents. Tax justice has a significant negative influence on tax evasion behavior, prejudice has a big positive effect on tax evasion behavior, and religiosity has a significant negative effect on tax evasion behavior, according to the findings of the study. Tax justice, discrimination, and religiosity all influence tax evasion behavior at the same time. The lower the level of tax evasion behavior, the greater the level of tax justice and religion, and the lower the amount of discrimination, the lower the level of tax evasion behavior. This study can be useful to references for further research of accounting science in the field of taxation, especially those related to tax evasion. Then, the results of this study have practical benefits for KPP Jakarta Krama Jati, by knowing the factors that influence taxpayers to commit embezzlement, this research is expected to help the Directorate General of Taxes, especially the tax service office. As input and consideration in formulating appropriate policies to reduce tax evasion practices as low as possible, so that taxation practices in Indonesia run well. Then, this research is expected to foster knowledge and public awareness of the importance of reporting and paying taxes properly in accordance with tax regulations. [ABSTRACT FROM AUTHOR]

This article contributes to the relationship between fiscal fraud and tax collection in the Spanish economy, creating a composite suspicion tax fraud indicator (STFI) based on Google Trends searches to study the dynamics and foresee tax revenues evolution in Spain. Also, we expand knowledge in the field of fraud tax indicators, following the UNODC (2020) and OECD (2016) recommendations. To this purpose, we apply factor analysis to create the composite indicator and, next, we utilize techniques centered on fractional integration (ARFIMA) and fractional cointegration VAR (FCVAR) to assess the STFI behavior against tax collection and GDP. The outcomes indicate that the differencing parameter d is less than 1 in all the time series analyzed. The tax collection and the leading indicator have similar statistical behavior (d ​= ​0.49 and d ​= ​0.40, respectively), which implies mean reversion. On the other hand, GDP will behave similarly to the other two time series, with d ​= ​0.05, which means that the shocks will have a temporary effect on the GDP behavior, and these effects will disappear by themselves in the short term and in less time than the other two time series. FCVAR results indicate a short-lived shock duration due to the error correction term and their short-run stationary behavior. In the end, applying wavelet analysis, we determine that the composite suspicion tax fraud indicator maintains a negative association with tax collection, except in 2017 and 2018, when the high economic growth offsets the fiscal fraud. [ABSTRACT FROM AUTHOR]

The study aims to investigate the research field of informality from a dual perspective—unilateral versus multilateral—in relation to Sustainable Development Goals. It highlights the dynamics of the literature and potential future research directions through mapping that enables the investigation of scientific knowledge. To elaborate the temporal development of the informality research field in terms of publications, we extract articles from Web of Science published between 1978–2021. We investigate more than 5000 documents, focusing on author, keyword, paper, journal, and topic analysis. The empirical findings emphasise the conceptual structure from the unilateral perspective, with clusters focusing on informality, urban informality, and sustainable development. Moreover, the informal economy, informality and entrepreneurship, tax evasion, tax morale and tax compliance, the shadow economy, the informal sector, and corruption are clusters from the multilateral perspective. According to the intellectual structure of the field, A. Roy is the most representative author for the subarea of informality and Sustainable Development Goals, with articles mostly related to urban informality and cities. F. Schneider, K. Gerxhani, R. LaPorta, B. Torgler, J. Alm, A. Sandmo, C. Williams, H. De Soto, and R. Dell'Anno are the most representative reference authors for the entire spectrum of informality. Finally, World Development , Geoforum , Environment and Urbanisation , Urban Studies , Habitat International , American Economic Review , Journal of Economic Literature , and Journal of Public Economy are the most prolific journals in the field of informality. [ABSTRACT FROM AUTHOR]

The main aim of this research study is to provide a complex conceptual analysis regarding tax evasion and tax havens. Tax evasion, as well as the implementation of the necessary measures to prevent and combat it are essential aspects in fiscal policy. An analysis of the current normative framework and legal regulations aimed at preventing and combating tax evasion is an efficient method of identifying potential reliable solutions. Moreover, the structure of taxes also exhibits a significant influence on the fiscal system and implicitly on sustainable economic growth. Tax evasion has a considerable impact on exacerbating poverty, rising unemployment and social inequities. [ABSTRACT FROM AUTHOR]

The research uses a method based on questioning the managers of economic entities from Estonia, Lithuania, Latvia in order to try to quantify the underground economy in the period 2019-2021. This method starts with the premise that managers are among the few people who know the sources of income, the forms of pay of employees, but also know how to manage them. In order to arrive at an estimate of the underground economy, as a percentage of the gross domestic product, the method combines the estimates of the income of undeclared business, unregistered employees, undeclared salaries; at the same time we analyze the factors that influence the participation of economic entities in the underground economy. This approach is different from other studies on underground economies, which are based on the values of macroeconomic indicators. [ABSTRACT FROM AUTHOR]

This article documents the phenomenon of identity theft tax refund fraud in the United States and describes the problem; including what it is, how the fraud is executed, its detection, magnitude and prevalence, and the response of key stakeholders. With a paucity of prior scholarly research and scant information from other countries, we rely on historical reports from the Internal Revenue Service (IRS) and its oversight agencies including the Government Accountability Office, Treasury Inspector General for Tax Administration, and the National Taxpayer Advocate. While metrics reflecting individual identity theft tax refund fraud have recently been trending in the right direction, the issue will have lasting consequences in terms of IRS resourcing and cybersecurity, taxpayer trust, tax preparation methods available to taxpayers and their compliance burdens -- particularly the burden affecting low-income taxpayers, and on future tax compliance itself. Finally, this article is a call for scholarly attention both in the US and elsewhere, where the issue of this fraud has been under-researched. [ABSTRACT FROM AUTHOR]

The rent of the Iraqi economy and its very large dependence on the revenues of the oil sector, which is mainly linked to the international oil market, which is characterized by instability, which reflects negatively on the Iraqi economy. And reduce the phenomenon of tax evasion through the use of accounting information systems that contribute to the provision of high-quality financial reports. [ABSTRACT FROM AUTHOR]