Reference dependent preferences, hedonic adaptation and tax evasion: Does the tax burden matter?

2014 ◽  
Vol 40 ◽  
pp. 103-118 ◽  
Author(s):  
Michele Bernasconi ◽  
Luca Corazzini ◽  
Raffaello Seri
Keyword(s):  
Tax Evasion ◽  
Tax Burden ◽  
Hedonic Adaptation ◽  
Reference Dependent Preferences

Une typologie des contribuables travailleurs indépendants basée sur les attitudes motivationnelles

2015 ◽  
Vol 55 (1) ◽  
pp. 60-77
Author(s):  
Herbert Schwarzenberger ◽  
Stephan Muehlbacher ◽  
Cécile Bazart ◽  
Lucas Unger ◽  
Erich Kirchler
Keyword(s):  
Cluster Analysis ◽  
High Resistance ◽  
Tax Evasion ◽  
Representative Sample ◽  
Tax Compliance ◽  
Tax Burden ◽  
Negative Attitudes ◽  
Tax System ◽  
Do So

A representative sample of 471 Austrian self-employed taxpayers was investigated and types of taxpayers selected on the basis of their motivational postures were extracted. By means of a cluster analysis four basic clusters of taxpayers were identified. ‘Solidary’ taxpayers pay their taxes because they perceive the tax system as fair. ‘Non-solidary’ taxpayers experience their tax burden as unfair. ‘Critical’ taxpayers feel unfairly treated and show high resistance but do not necessarily react by evading taxes. ‘Strategic’ taxpayers feel fairly treated but still try to reduce their tax burden if they perceive the opportunity to do so. The results show that positive and negative attitudes, respectively, to taxes do not necessarily lead to tax compliance or tax evasion. Cooperative and uncooperative behaviour originates from different motives.

CURRENT STATE OF USAGE OF TAX BURDEN OPTIMIZATION METHODS AT THE ENTERPRISES IN UKRAINE

2018 ◽  
Author(s):  
Zakharii Varnalii ◽  
◽  
Tetiana Stytsenko ◽  
Keyword(s):  
Tax Evasion ◽  
Financial Management ◽  
Optimization Methods ◽  
Tax Burden ◽  
Tax Legislation ◽  
Growth Stability ◽  
The World ◽  
Analysis And Synthesis ◽  
Business Entities ◽  
Taxation System

The article considers the essence of the tax burden of business entities, identifies the reasons for optimizing the tax burden and tax evasion, defines the nature, types and stages of planning the tax burden of the enterprise, reveals in detail the methods and tools of tax optimization. The level of tax burden on the economy of Ukraine and its place among the countries of the world according to the World Bank is studied, and also the level of development of the taxation system and assistance to business development in Ukraine is determined. It is substantiated that the economic situation of the country and the need for the formation of budget revenues are factors of a disproportionate tax burden on business entities. It is established that the imperfection of tax legislation and the organization of the taxation process adversely affect businesses, which in turn are forced to resort to illegal methods of reducing the tax burden and evade taxes. It is proved that for domestic enterprises in order to adapt to the constant transformations of the environment, tax optimization (in particular, legal) is a mandatory tool of corporate financial management at every stage of their life cycle: in the period of formation, growth, stability and especially in decline. The study used a significant amount of information sources, including: legislation governing tax relations; materials of profile and periodicals; statistical information. To obtain results and form a conclusion, methods of theoretical analysis were used - abstraction, analysis and synthesis, induction and deduction, ascent from the abstract to the concrete, as well as methods of empirical research - observation, comparison.

scholarly journals Study On Budget Revenue Collection, Shadow Economy and Tax Losses Caused By It

2017 ◽  
Vol 27 (2) ◽  
pp. 1-18 ◽  
Author(s):  
Claudia Florina Radu ◽  
Florin Cornel Dumiter ◽  
Lavinia Dudas ◽  
Stefania Master Jimon
Keyword(s):  
Tax Evasion ◽  
Shadow Economy ◽  
Tax Avoidance ◽  
Underground Economy ◽  
Tax Burden ◽  
Revenue Collection ◽  
The Law ◽  
Necessary Evil ◽  
Budget Revenue

Abstract Tax avoidance is a phenomenon faced by all countries, to a lesser or greater extent, and we can say that it has begun to manifest itself since the introduction of taxes. It is known that generally taxes are not pleasing to taxpayers, especially when their level is high. However, it is important for individuals, as a whole, not to evade from their tax obligations. In this context taxes can be regarded as a necessary evil to ensure the resources needed for state functioning. But often some taxpayers are looking for ways to avoid taxes, engaging either in tax evasion to the shelter of the law or in fraudulent evasion. In this paper we present some of the aspects that motivate individuals to pay taxes. Also we analyze the situation of budgetary revenues in Alba County and also the evolution of the main income of consolidated general budget in Romania. In the end of the paper we intend to draw a parallel between shadow economy, tax burden and tax losses due to shadow economy for a sample of 32 countries. In this way we can see where underground economy and tax losses have the highest values and where are required measures to mitigate them.

scholarly journals The principle of morality (administrative, tax and "public") in the Brazilian Federal Constitution of 1988

KPGT_dlutz_1 ◽  
2019 ◽  
Vol 32 (3) ◽  
pp. 509-527
Author(s):  
Demetrius Nichele Macei ◽  
Francisco Cardozo Oliveira
Keyword(s):  
Tax Evasion ◽  
The State ◽  
Tax Burden ◽  
The Public ◽  
Legal Relationship ◽  
Federal Constitution ◽  
Direct Reflection

This study aims to analyze the issue of tax morality and ethical (or unethical) attitudes identifiable in the tax legal relationship, considering the performance of duties in its two faces, the public (tax authority) and the private (taxpayer). The work approaches the aspects of Tax Justice, Equity and Fair Tax, inspired by the teachings of Klaus Tipke, leading to the confirmation that a tax is sustainable not only when it respects the ability to contribute, but also when the society accepts it as legitimate and necessary, even in a context of high tax burden. Thus, for this to occur is fundamental that the State manifests an ethical posture in dealing with taxpayers and with the resource’s application, whether in order to legitimize this conduct or to inspire the taxpayers to adopt the same behavior, assuming that their misconduct (tax evasion) is a direct reflection of the State posture.

scholarly journals TAX CONTROL: FOREIGN AND RUSSIAN EXPERIENCE IN COUNTERING TAX EVASION

2021 ◽  
Vol 2 (196) ◽  
pp. 9-16
Author(s):  
V.N. Konovalov ◽  
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Shadow Economy ◽  
Full Range ◽  
Digital Technologies ◽  
Point Of View ◽  
Tax Administration ◽  
Tax Burden ◽  
The Subject ◽  
The Russian Federation

In order for tax administration to be fully effective, the Federal Tax Service of Russia should pay attention to improving the methods and forms of tax control, which is currently one of the primary tasks. The subject of this study is the problem of tax evasion. The article studies the experience of Russia and other countries in the fighting against intentional tax evasion. Information is given about the currently observed scales of the shadow economy abroad. In addition, the factors that affect the volumes of this indicator are identified. Among them: the level of economic and social development of a particular country, the degree of the tax burden of payers, as well as the level of the tax culture formed in society. It is necessary that someone would take measures to combat tax evasion of taxpayers whose activities are characterized by high tax risks. The article studies the measures that the tax authorities of the Russian Federation use to identify cases of evasion and counteraction to such situations. The structure of tax audits is considered from the point of view of the key instruments of tax control in the Russian Federation. In order for all stages of tax administration to be implemented most effectively, it is necessary to organize a full range of actions to improve the level of tax culture of actual and potential payers, regulate the tax burden on the population, and coordinate the activities of all state structures related to tax control. Additional attention should be paid to the introduction of innovative digital technologies in the process of tax administration.

scholarly journals ANALISIS FAKTOR – FAKTOR YANG MENDORONG TINDAKAN TAX EVASION PADA WAJIB PAJAK UMKM DI KECAMATAN MADIDIR KOTA BITUNG

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Arif A. Palowa ◽  
Grace B. Nangoi ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Tax Evasion ◽  
Local Governments ◽  
Central Government ◽  
Primary Data ◽  
Tax Burden ◽  
Economic Factors ◽  
Qualitative Descriptive ◽  
System Factor ◽  
The Government ◽  
The City

The needs of local governments to the central government in the framework of financing and the level of community compliance to pay taxes in accordance with what is owed is the focus that needs to be discussed. For this reason, this study aims to analyze the factors that encourage tax evasion according to individual taxpayers in Madidir District, Bitung City. This type of research is qualitative descriptive, and the data used is primary data. Data obtained through direct interviews with seven informants in the city of Bitung based on the results of research on the analysis of factors - factors that encourage tax evasion in the form of reducing, removing, and illegal manipulation of tax burden according to taxpayers in Madidir Subdistrict, Bitung City can be concluded that the driving factor society takes action tax evasion is a fare factor that makes the tax burden to be high, economic factors, taxes system factor that too complicated, compliance factors that aim to enrich themselves, the government firmness factor, and distrust of the government bureaucracy.Keywords: tax, factors, tax evasion.

scholarly journals Tax saving strategies: Udi Bolos’ Case

2020 ◽  
Vol 12 (2) ◽  
Author(s):  
Larissa Ribeiro Soares ◽  
Sabrina Rafaela Pereira Borges
Keyword(s):  
Cost Analysis ◽  
Tax Evasion ◽  
Critical Reflection ◽  
Tax Avoidance ◽  
Careful Analysis ◽  
Tax Planning ◽  
Financial Data ◽  
Tax Burden ◽  
Small Company ◽  
Ethical Reflections

Purpose: Udi Bolos’ case discusses tax planning and the best taxation regime to be adopted by a small company. Methodology: This case uses tax contents and also presents discussions about tax evasion and tax avoidance, showing elements of an ethical-accounting dilemma experienced by many family businesses. Results: Entrepreneur at Udi Bolos, Mr. Marcelo, seeking to reduce his costs, receives two divergent opinions from two accountants: to act within tax legality or to withhold tax. After a careful analysis, the owner realized it is possible to obtain legal savings for the business with a good tax planning. Contributions of the Study: The present case encourages students’ critical reflection on taxation regimes in order to reduce the tax burden paid by companies, being useful for learning concepts in disciplines associated with tax and cost analysis. In addition, ethical reflections are carried out on the accountant’s role in the provision of information and manipulation of economic and financial data.

scholarly journals The impact of budget transparency on tax compliance

2021 ◽  
Vol 284 ◽  
pp. 07029
Author(s):  
Tatyana Zvereva ◽  
Pavel Taranov ◽  
Angelika Musaelyan ◽  
Marina Krasnoplakhtich ◽  
Antonina Pavlyukova
Keyword(s):  
Tax Evasion ◽  
Economic Status ◽  
National Level ◽  
Tax Compliance ◽  
Preventive Measure ◽  
The State ◽  
Tax Burden ◽  
Public Finances ◽  
Per Capita ◽  
The Impact

The article analyzes the factors influencing tax evasion: the value of gross domestic product per capita, tax burden, corruption and openness of information on the use of budgetary funds. The correlation model includes the analysis of two groups of indicators. The first group is indicators of the individual level: education, socio-economic status, attitude to religion, gender, etc. The second group is indicators of the global or national level: GDP per capita, tax burden, the level of corruption in the country, the degree of financial transparency of public finances. The results of the study confirmed the hypothesis that law-abiding tax behavior is largely determined by the openness of information about the use of tax revenues by governments. Disclosure of information on the use of budget funds can become a powerful tool for strengthening the understanding of the legitimacy of the state tax policy, as well as act as a preventive measure to overcome existing facts of tax evasion. Increasing the transparency of public finances will make it possible to reproduce a new level of tax culture, to form an internal agreement of citizens with the fiscal policy of the state.

scholarly journals Criminal Enforcement and the IRS

1967 ◽  
Vol 13 (2) ◽  
pp. 352-355
Author(s):  
Robert L. Spatz
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
White Collar ◽  
Internal Revenue Service ◽  
Tax Burden ◽  
Fair Share ◽  
Tax Enforcement ◽  
Internal Revenue ◽  
Criminal Sanctions

This nation is run, essentially, by income tax collections, and the Internal Revenue Service painstakingly enforces criminal sanctions on would-be evaders. Tax evasion strikes more directly at the sovereignty, and less directly at individual citizens, than other white-collar crimes. The raison d' etre for vigorous crimi nal tax enforcement is to deter tax evasion and to assure the taxpaying public that each individual taxpayer is held account able for his fair share of the tax burden.

scholarly journals INSTRUMENTS FOR MINIMIZING THE TAX BURDEN IN UKRAINE: COMPARATIVE ANALYSIS AND APPLICATION EFFECTS

2018 ◽  
pp. 122-130
Author(s):  
Inna Tiutiunyk ◽  
Iana Kobushko
Keyword(s):  
Tax Evasion ◽  
Tax Burden ◽  
Financial Flows ◽  
Tax Legislation ◽  
Current State ◽  
Internal Contradiction ◽  
Macroeconomic Effects ◽  
Business Entities ◽  
Tax Payments ◽  
Taxation System

Introduction. The level of the tax burden in Ukraine remains one of the highest in the world. It is a threat to the stable functioning of economic entities and the development of the business sector. The current state of development of tax legislation in Ukraine does not stimulate economic entities to legalize their activities and to legalization their financial flows. The complexity and internal contradiction of legislative acts, the peculiarities of the calculation and payment of taxes affect the decision-making of economic entities on tax evasion. In the context of the growing need to increase tax revenues to budgets of all levels without the use of additional tax pressure, identification of all possible schemes for minimizing tax payments and eliminating the conditions for their use are the most important tasks of the tax system. Purpose. The article aims to investigate modern instruments for minimizing tax burden by economic entities and determining the effects of their application. Results. According to the results of the study, the main causes of tax evasion, methods and mechanisms of using the instruments of minimizing the tax burden have been determined. The effects of their application have been investigated. The analysis of the most common schemes for avoiding taxation has been carried out. It is established that most of them are based on the imperfection of the existing simplified taxation system. The results of the study have showed that the use of instruments for minimizing tax burden leads to a reduction in fiscal flows, a deterioration of the economic environment, the emergence of negative macroeconomic effects. Among the negative macroeconomic effects, we can distinguish the following ones: the deformation of the balance of payments, withdrawal of capital from the country, the formation of additional pressure on the exchange rate, destructive impact on the formation of multi-sectoral priorities of customs and tax policy of the country, deepening of corruption schemes. The necessity of development and application of effective tools for counteraction to tax evasion for timely identification of the unlawful actions of business entities has been proven. It should be done with the aim to increase the level of financial security and to strengthen the competitiveness of Ukraine's economy.

Sign in / Sign up

Export Citation Format

Share Document