Study On Tax Compliance And Detection Of Possible Tax Evasion Behavior
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Ján Dobroviè & Rastislav Rajnoha & Petr Šuleø, 2021. "Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia," Oeconomia Copernicana, Institute of Economic Research, vol. 12(3), pages 701-728, September.
- Dinga, Emil, 2008. "Consideraţii Teoretice Privind Evaziunea Fiscală Vs Frauda Fiscală," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 12(4), pages 20-50, December.
- Abdixhiku, Lumir & Krasniqi, Besnik & Pugh, Geoff & Hashi, Iraj, 2017. "Firm-level determinants of tax evasion in transition economies," Economic Systems, Elsevier, vol. 41(3), pages 354-366.
- Hofmann, Eva & Voracek, Martin & Bock, Christine & Kirchler, Erich, 2017. "Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries," Journal of Economic Psychology, Elsevier, vol. 62(C), pages 63-71.
- Gianfranco Gambarelli & Daniele Gervasio & Francesca Maggioni & Daniel Faccini, 2022. "A Stackelberg game for the Italian tax evasion problem," Computational Management Science, Springer, vol. 19(2), pages 295-307, June.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Habib Saragih, Arfah & Ali, Syaiful & Suwardi, Eko & Utomo, Hargo, 2024. "Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
- Michele Lalla & Patrizio Frederic & Daniela Mantovani, 2022. "The inextricable association of measurement errors and tax evasion as examined through a microanalysis of survey data matched with fiscal data: a case study," Statistical Methods & Applications, Springer;Società Italiana di Statistica, vol. 31(5), pages 1375-1401, December.
- Kazi Abdul, Mannan & Khandaker Mursheda, Farhana, 2023. "The new fiscal sociology: a study of universal self-Assessment taxpayers in Bangladesh," MPRA Paper 117151, University Library of Munich, Germany, revised 2023.
- ADEGBIE Folajimi Festus & ALEBIOSU Anthonia Opeyemi & OLAOYE Adebayo Samuel, 2023. "Taxpayers Ethical Behaviour on Faithful Presentation of Financial Statements and Timely Filing of Returns in Deposit Money Banks Listed in Nigeria," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 10(11), pages 196-210, November.
- Figari, Francesco & Bazzoli, Martina & Di Caro, Paolo & V. Fiorio, Carlo & Manzo, Marco, 2020.
"Size, heterogeneity and distributional effects of self-employment income tax evasion in Italy,"
EUROMOD Working Papers
EM18/20, EUROMOD at the Institute for Social and Economic Research.
- Martina Bazzoli & Paolo Di Caro & Francesco Figari & Carlo V. Fiorio & Marco Manzo, 2020. "Size, heterogeneity and distributional effects of self-employment income tax evasion in Italy," FBK-IRVAPP Working Papers 2020-02, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.
- Florencia Verónica Pedroni & Anahí Briozzo & Gabriela Pesce, 2022. "Determinants of unreported income in Latin American companies: a business perspective," International Journal of Economic Policy in Emerging Economies, Inderscience Enterprises Ltd, vol. 16(1), pages 58-83.
- Rubens Moura de Carvalho & Helena Coelho Inácio & Rui Pedro Marques, 2024. "An Empirical Analysis of Tax Evasion among Companies Engaged in Stablecoin Transactions," JRFM, MDPI, vol. 17(9), pages 1-18, September.
- Akmalia M. Ariff & Khairul Anuar Kamarudin, 2019. "Institutional Quality, Tax Avoidance, and Analysts' Forecast: International Evidence," Capital Markets Review, Malaysian Finance Association, vol. 27(2), pages 15-35.
- Nathalie Etchart-vincent & Marisa Ratto & Emmanuelle Taugourdeau, 2024.
"Why should I comply with taxes if others don't?: an experimental study testing informational effects,"
Working Papers
hal-04635966, HAL.
- Nathalie Etchart-vincent & Marisa Ratto & Emmanuelle Taugourdeau, 2024. "Why should I comply with taxes if others don't?: an experimental study testing informational effects," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-04635966, HAL.
- Martina Bazzoli & Paolo Di Caro & Franceso Figari & Carlo V. Fiorio & Marco Manzo, 2020. "Size, heterogeneity and distributional effects of self-employment income tax evasion in Italy," Working Papers wp2020-8, Ministry of Economy and Finance, Department of Finance.
- Florencia Verónica Pedroni & Anahí Briozzo & Gabriela Pesce, 2019. "¿Por qué no declarar todo? Determinantes de la subfacturación empresarial en la Argentina," Asociación Argentina de Economía Política: Working Papers 4186, Asociación Argentina de Economía Política.
- Dong, Sarah Xue & Sinning, Mathias, 2022.
"Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System,"
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 100(C).
- Dong, Sarah Xue & Sinning, Mathias, 2021. "Trying to make a good first impression: A natural field experiment to engage new entrants to the tax system," Ruhr Economic Papers 908, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
- Dong, Sarah & Sinning, Mathias, 2021. "Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System," IZA Discussion Papers 14253, Institute of Labor Economics (IZA).
- Enrico Nichelatti & Heikki Hiilamo, 2024. "The Effect of Citizens’ Perception of Governance on Tax Compliance: A Cross-Country Analysis Study for 32 Sub-Saharan African Countries," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 36(5), pages 1198-1226, October.
- Ahmad Farhan Alshira¡¯h & Hijattulah Abdul-Jabbar, 2019. "A Conceptual Model of Sales Tax Compliance among Jordanian SMEs and Its Implications for Future Research," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(5), pages 114-114, May.
- Colin C. Williams & Besnik Krasniqi, 2018. "Explaining Informal Sector Entrepreneurship In Kosovo: An Institutionalist Perspective," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 23(02), pages 1-20, June.
- CIOCANEA, Bianca Cristina & PIÈšU, Ioan Cosmin & UNGUREANU, DragoÈ™ Mihai, 2021. "Implementing Quantitative Techniques In Assessing The Risk Attitudes," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 25(2), pages 79-102, June.
- James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
- Christou Anna & Eriotis Nikolaos & Lomis Ioannis & Papadakis Spyros & Thalassinos Eleftherios, 2021. "The Greek VAT Gap: The Influence of Individual Economic Sectors," European Research Studies Journal, European Research Studies Journal, vol. 0(4 - Part ), pages 851-882.
- Emmanuelle Deglaire & Peter Daly & Fabrice Lec, 2021.
"Exposure to tax dilemmas deteriorate individuals' self-declared tax morale,"
Economics of Governance, Springer, vol. 22(4), pages 363-397, December.
- Emmanuelle Deglaire & Peter Daly & Fabrice Le Lec, 2021. "Exposure to tax dilemmas deteriorate individuals' self-declared tax morale," Post-Print hal-03593787, HAL.
- Dagmara Nikulin & Ewa Lechman, 2021. "Shadow Economy in Poland: Results of the Survey," SpringerBriefs in Economics, in: Shadow Economy in Poland, chapter 0, pages 49-65, Springer.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:scm:ejafbu:v:12:y:2024:i:1:p:142-148. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Liviu Scutariu The email address of this maintainer does not seem to be valid anymore. Please ask Liviu Scutariu to update the entry or send us the correct address (email available below). General contact details of provider: https://edirc.repec.org/data/feusvro.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.