scholarly journals Analysing tax evasion dynamics via the Ising model

2009 ◽  
Vol 4 (1) ◽  
pp. 1-14 ◽  
Author(s):  
Georg Zaklan ◽  
Frank Westerhoff ◽  
Dietrich Stauffer
Keyword(s):  
Ising Model ◽  
Tax Evasion

scholarly journals TAX EVASION AND NONEQUILIBRIUM MODEL ON APOLLONIAN NETWORKS

2012 ◽  
Vol 23 (11) ◽  
pp. 1250079 ◽  
Author(s):  
F. W. S. LIMA
Keyword(s):  
Phase Transition ◽  
Monte Carlo ◽  
Critical Temperature ◽  
Ising Model ◽  
Tax Evasion ◽  
Majority Vote ◽  
Vote Model ◽  
Agent Based ◽  
Equilibrium Dynamics ◽  
Economics Model

The Zaklan model had been proposed and studied recently using the equilibrium Ising model on square lattices (SLs) by [G. Zaklan, F. Westerhoff and D. Stauffer, J. Econ. Interact. Coord.4, 1 (2008), arXiv:0801.2980; G. Zaklan, F. W. S. Lima and F. Westerhoff, Physica A387, 5857 (2008)], near the critical temperature of the Ising model presenting a well-defined phase transition; but on normal and modified Apollonian networks (ANs), [J. S. Andrade, Jr., H. J. Herrmann, R. F. S. Andrade, and L. R. da Silva, Phys. Rev. Lett.94, 018702 (2005); R. F. S. Andrade, J. S. Andrade Jr. and H. J. Herrmann, Phys. Rev. E79, 036105 (2009)] studied the equilibrium Ising model. They showed the equilibrium Ising model not to present on ANs a phase transition of the type for the 2D Ising model. Here, using agent-based Monte Carlo simulations, we study the Zaklan model with the well-known majority-vote model (MVM) with noise and apply it to tax evasion on ANs, to show that differently from the Ising model the MVM on ANs presents a well-defined phase transition. To control the tax evasion in the economics model proposed by Zaklan et al., MVM is applied in the neighborhood of the critical noise qc to the Zaklan model. Here we show that the Zaklan model is robust because this can also be studied, besides using equilibrium dynamics of Ising model, through the nonequilibrium MVM and on various topologies giving the same behavior regardless of dynamic or topology used here.

scholarly journals A MULTI-AGENT-BASED APPROACH TO TAX MORALE

2008 ◽  
Vol 19 (12) ◽  
pp. 1797-1808 ◽  
Author(s):  
F. W. S. LIMA ◽  
GEORG ZAKLAN
Keyword(s):  
Magnetic Field ◽  
Ising Model ◽  
External Magnetic Field ◽  
Tax Evasion ◽  
Two Dimensional ◽  
Tax Morale ◽  
Agent Based ◽  
Multi Agent ◽  
Governmental Institutions ◽  
Enforcement Mechanisms

We embed the behavior of tax evasion into the standard two-dimensional Ising model. In the presence of an external magnetic field, the Ising model is able to generate the empirically observed effect of tax morale, i.e., the phenomenon that in some countries tax evasion is either rather high or low. The external magnetic field captures the agents' trust in governmental institutions. We also find that tax authorities may curb tax evasion via appropriate enforcement mechanisms. Our results are robust for the Barabási–Albert and Voronoi–Delaunay networks.

SPIN ONE ISING MODEL WITH COMPETING INTERACTIONS ON THE BETHE LATTICE

1988 ◽  
Vol 49 (C8) ◽  
pp. C8-1031-C8-1032
Author(s):  
S. Coutinho ◽  
C. R. da Silva
Keyword(s):  
Ising Model ◽  
Bethe Lattice ◽  
Competing Interactions

CRITICAL DYNAMICS OF THE ISING MODEL WITH ISING MACHINE

1988 ◽  
Vol 49 (C8) ◽  
pp. C8-1397-C8-1398 ◽  
Author(s):  
N. Ito ◽  
M. Taiji ◽  
M. Suzuki
Keyword(s):  
Ising Model ◽  
Critical Dynamics

Pengaruh Konvergensi International Financial Reporting Standards (Ifrs) Terhadap Penghindaran Pajak(Tax Avoidance)

2018 ◽  
Vol 26 (2) ◽  
pp. 158-169
Author(s):  
Umi Wahidah ◽  
Sri Ayem
Keyword(s):  
Financial Reporting ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Control Variable ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Control Variables ◽  
Financial Reporting Standards

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positiveand significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.

SENSITIVITAS ETIS MAHASISWA ATAS PENGGELAPAN PAJAK

2017 ◽  
Vol 8 (2) ◽  
pp. 178-195
Author(s):  
Nurma Risa
Keyword(s):  
Tax Evasion ◽  
Female Students ◽  
T Test ◽  
Study Program ◽  
Male And Female ◽  
Political Sciences ◽  
Significant Difference ◽  
The Subject ◽  
And Gender ◽  
Management Students

This study aims to prove that there is a difference of perception about ethics on tax evasion in UNISMA Bekasi students, based on selected study program and gender. The sample of this research is the students who have fulfilled the subject of taxation, at the Faculty of Economics (FE) and Faculty of Social and Political Sciences (FISIP). Using independent t-test, the results showed that there was no significant difference of perception about tax evasion ethics between FE and FISIP students. But significant differences the perception of tax evasion ethics occur between accounting and management students at FE. Significant differences also did not occur between male and female students

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