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Identifikácia potenciálne nezodpovedného správania sa spoločností voči správcovi dane
[Identification of Potentially Irresponsible Behaviour of Companies Towards the Tax Administrator]

Author

Listed:
  • Anna Schultzová
  • Jaroslava Šepeľová
  • Marcela Rabatinová
  • Juraj Válek

Abstract

Irresponsible behaviour practices of tax entities are becoming more sophisticated. In addition to repressive tools, the tax administrator may use a proactive approach to detect an entity's illegal activity. The paper aims to identify the relevant factors and assess their impact on estimating the probability of irresponsible behaviour of companies towards the tax administrator in individual sectors of the economy. Based on data from financial statements, we monitored the characteristic features of tax-responsible and tax-irresponsible companies in the Slovak Republic in the period 2015-2018 in 15 sec- tors. We created predictive models of their irresponsible behaviour towards the tax administrator for each industry using logistic regression. The results show that an analysis of the quantitative features of companies makes it possible to identify factors that alert the tax administrator in advance to potentially illegal behaviour of tax entities.

Suggested Citation

  • Anna Schultzová & Jaroslava Šepeľová & Marcela Rabatinová & Juraj Válek, 2022. "Identifikácia potenciálne nezodpovedného správania sa spoločností voči správcovi dane [Identification of Potentially Irresponsible Behaviour of Companies Towards the Tax Administrator]," Politická ekonomie, Prague University of Economics and Business, vol. 2022(3), pages 341-360.
    • Handle: RePEc:prg:jnlpol:v:2022:y:2022:i:3:id:1351:p:341-360
    DOI: 10.18267/j.polek.1351
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    References listed on IDEAS

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    1. Joseph F. Brazel & Keith L. Jones & Mark F. Zimbelman, 2009. "Using Nonfinancial Measures to Assess Fraud Risk," Journal of Accounting Research, Wiley Blackwell, vol. 47(5), pages 1135-1166, December.
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    More about this item

    JEL classification:

    • C38 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Classification Methdos; Cluster Analysis; Principal Components; Factor Analysis
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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