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Muzainah Mansor,Zakariya?u Gurama
Pág. 165 - 170
Tax evasion is among the major societal problems inhibiting development in developing countries. Literature exposes that tax evasion also denote some of the difficulties in raising revenue in Nigeria. This study assessed the determinants of tax evasion i...
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I Nyoman Kusuma Adnyana Mahaputra,Ni Wayan Rustiarini,Ni Putu Nita Anggraini,I Made Sudiartana
Pág. 89 - 104
This study aims to investigate the relationship of national cculture and taxpayer's ethical perception of tax evasion. National culture dimensions include powner dinstance, uncertainty avoidance, individualism/ccollectivism, masculinity/femininity, lOng/...
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Richard J. Cebula
Pág. 36 - 52
Unaccounted for currency in the U.S. is argued to reflect the presence of widespread income tax evasion. This empirical study seeks to identify determinants of the underground economy in the U.S. in the form of federal personal income tax evasion over th...
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Mehrdad Ghanbari,Zahra Nouri,Mahnaz Mahdavi,Mahin Absalan Nezhad,Zahra Azizi,Akhtar Derikvand Moghadam
Pág. 73 - 78
The main purpose of this research is considered of performance techniques for competent of tax system in country. Base of this research, this question will discusses why the tax system in country is ineffective? Although several answers bear in mind for ...
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Corina Nichitcin
Tax evasion phenomenon, having negative impact on many levels, must be constantly pursued in order to minimize tax circumvention and control section in the issue of tax fraud. From international theory and experience it is known that normal functioning o...
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Anatol Melega,Marioara Molociniuc Hritcan,Anamaria Geanina Macovei
Transfer pricing is a real challenge for both tax regulators and multinationals who use this procedure, in most cases to erode the tax base. The purpose of this paper is to analyse the tax practices and regulations of countries applying OECD transfer pri...
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Miguel A. SANCHEZ VILLALBA
Pág. 285 - 301
JEL. H27, H26, C32.
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Doina Pacurari
Entrepreneurs usually seek for solutions to reduce their tax burden. We can speak about tax optimization as long as these solutions are in accordance with the law; if they are not, they obviously fall into the area of fiscal fraud. This paper addresses t...
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Resmiyati Ansar,Suriana A. R Mahdi,Wa Susi
Pág. 33 - 47
This study aims to find out the influence of money ethics on tax evasion with intrinsic religiosity, extrinsic religiosity, and materialism as moderating variables. The sample is selected by using convinience sampling method with sample size of a 100 res...
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Ansia Storm
No clear link has yet been made between tax evasion and money laundering although many (or all) of the professionals in this field may have already assumed the relation. The aim of the research that was conducted for the purposes of this article was to e...
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Andreas BUEHN,Friedrich SCHNEIDER
Pág. 1 - 11
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Dragos Ungureanu,Doina Dascalu
Pág. 47 - 57
This paper aims to present and explain the newly implemented measure of organizing a Tax Lottery Receipts in Romania, in orderto combat tax evasion by raising awareness among consumers and make them responsible when purchasing any goods.The lottery propo...
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Santiago Chelala,Victoria Giarrizzo
Pág. 269 - 286
This research presents a controlled experiment that aims to analyze taxpayers? behavior to determine in which cases rewards or punishments promote taxes payment. In this first approach, a population of Argentinian university students was analyzed. Three ...
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Calin Vâlsan, Elena Druica and Rodica Ianole-Calin
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Asif Razzaq,Rabia Nazir,Fareeha Adil
Pág. 256 - 261
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Cristina Timofte (Coca),Marian Socoliuc,Veronica Grosu
Pág. 116 - 121
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ABEL EMBAYE, MUSSIE T. TESSEMA, WEI-CHOUN YU
Pág. Page:195 - 203Abstrac
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William G. Brucker, James E. Rebele
Most fraud cases prepared for use in auditing and fraud examination courses involve theft-of-asset or financial statement misstatement types of frauds. Based on an actual case, we present a situation where the owner of a wholesale produce business, Garde...
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George Dorin Dedu
Pág. 245 - 250
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Choon Yin Sam
Pág. 22 - 39
This article introduces a simple framework to link corruption, corporate governance and tax evasion. It argues that attempts to mitigate tax evasion have to incorporate measures to curb corruption in the public sector and raise the standard of corporate ...
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