scholarly journals Collaborative Tax Evasion in the Provision of Services to Consumers: A Field Experiment

2021 ◽  
Vol 13 (4) ◽  
pp. 185-216
Author(s):  
Annabelle Doerr ◽  
Sarah Necker
Keyword(s):  
Field Experiment ◽  
Tax Evasion ◽  
Online Markets ◽  
Tax Subsidy ◽  
Home Improvement ◽  
Provision Of Services

We conduct a field experiment with sellers of home improvement services on two German online markets. We take the role of consumers and vary whether we request an invoice for the delivery of the service. In a market that allows anyone to sell anonymously, a willingness to evade is prevalent. In a market that keeps track of credentials, sellers are only willing to evade when a willingness to collude is signaled. The evasion discount is in most estimates not larger than the tax subsidy for legal demand. Evasion is unlikely to be beneficial for many consumers in our setting. (JEL C93, H25, H26, L84)

Tax evasion in the medical profession An Empirical Study in the General Tax Authority in Iraq

2019 ◽  
Vol 118 (11) ◽  
pp. 80-88
Author(s):  
Ramyar Rzgar Ahmed ◽  
Hawkar Qasim Birdawod ◽  
S. Rabiyathul Basariya
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Medical Profession ◽  
Great Influence ◽  
Tax Law ◽  
Degree Of Confidence ◽  
Medical Professions ◽  
Shed Light

The study dealt with tax evasion in the medical profession, where the problem was the existence of many cases of tax evasion, especially tax evasion in the income tax of medical professions. The aim of the study is to try to shed light on the phenomenon of tax evasion and the role of the tax authority in the development of controls and means that reduce the phenomenon of tax evasion. The most important results of the low level of tax awareness and lack of knowledge of the tax law and the unwillingness to read it and the sense of taxpayers unfairness of the tax all lead to an increase in cases of tax evasion and in suggested tightening control and follow-up on the offices of auditors, through the investigation and auditing The reports of certified accountants and the use of computers for this purpose in order to raise the degree of confidence in these reports and bring them closer to the required truth and coordination and cooperation with the Union of Accountants and Auditors and inform them about each case of violations of the auditors and accountants N because of its great influence in the rejection of the organization of the accounts and not to ratify fake accounts lead to show taxpayers accounts on a non-truth in order to tax evasion.

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

scholarly journals Role of community health volunteers in identifying people with elevated blood pressure for diagnosis and monitoring of hypertension in Malawi: a qualitative study

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Elvis Safary ◽  
Micrina Mwandeti ◽  
Beatrice Matanje ◽  
Claudia Beiersmann ◽  
Caroline Mtaita ◽  
...  
Keyword(s):  
Blood Pressure ◽  
Community Health ◽  
Communicable Diseases ◽  
Health Facilities ◽  
Elevated Blood Pressure ◽  
Elevated Blood ◽  
Structured Interviews ◽  
Community Health Volunteers ◽  
Provision Of Services

Abstract Background In recent years, there has been greater recognition of the important role of community health volunteers in many countries and their important role informs many health programs. This include health education, provision of services such as screening, monitoring and referral to health facilities. Their roles are better understood in the areas of communicable diseases like HIV infection, Tuberculosis and Malaria however little is known about their role in non-communicable diseases. This study seeks to explore perception of CHVs’ functions, tasks, and their fulfilment in identifying people with elevated blood pressure for diagnosis and monitoring of hypertension in Lilongwe, Malawi. Methods This was a qualitative naturalistic research design utilizing observation and semi-structured interviews with community health volunteers working in Lilongwe, Malawi. Interviews were carried out with the researcher. Participants were recruited from the ZaMaC project. An interview guide was developed with a category-guided deductive approach. The interviews were recorded through note taking. Data analysis was performed using content analysis approach. Results Community health volunteers have multiple roles in prevention and monitoring of hypertension. They act as health educators and provide lifestyle counselling. They screened for hypertension and monitored blood pressure and assisted community members to navigate the health system such as linkage to health facilities. These roles were shaped in response to community needs. Conclusion This study indicates the complexities of the roles of community health volunteer in identifying people with elevated BP for diagnosis and monitoring of hypertension. Understanding community health volunteers’ roles provides insight into their required competencies in provision of their daily activities as well as required training to fill in their knowledge gaps.

Thinking inside the Box: Why Consumers Enjoy Constrained Creative Experiences

2007 ◽  
Vol 44 (3) ◽  
pp. 357-369 ◽  
Author(s):  
Darren W. Dahl ◽  
C. Page Moreau
Keyword(s):  
Qualitative Study ◽  
Experimental Studies ◽  
Perceived Competence ◽  
Creative Task ◽  
Home Improvement ◽  
Instructional Guidance ◽  
Creative Tasks

From cooking kits to home improvement shows, consumers are increasingly seeking out products that are designed to help them be creative. In this research, the authors examine why consumers participate in creative activities and under what conditions these experiences are the most enjoyable. A qualitative study explores the diverse motivations for undertaking creative tasks and identifies the role of constraints in such endeavors. Then, the authors conduct two experimental studies to understand the importance of constraints (e.g., instructional guidance, target outcomes) in facilitating a balance between perceived competence and autonomy for consumers involved in a creative task. When consumers engage in creative activities with a sense of both autonomy and competence, they enjoy the experience more. The authors discuss implications for managers and provide opportunities for further research.

WHAT DO WE HAVE IN-COMMON? OVERCOMING THE NOT-INVENTED-HERE SYNDROME THROUGH RECATEGORISATION

2021 ◽  
pp. 2150070
Author(s):  
MARION A. WEISSENBERGER-EIBL ◽  
TIM HAMPEL
Keyword(s):  
Field Experiment ◽  
Empirical Evidence ◽  
Group Identity ◽  
Large Field ◽  
External Knowledge ◽  
Identity Model ◽  
Research Gap ◽  
The Common ◽  
Dual Identities

The not-invented-here (NIH) syndrome describes a negatively-shaped attitude of employees towards externally generated knowledge. Despite being cited as one of the largest barriers in the transfer of external knowledge, empirical evidence on interventions to overcome NIH remains scarce. To address this research gap, we design a brief and specificrecategorisational-intervention on basis of the common in-group identity model in order to change employees’ attitudes towards external knowledge directly. Additionally, we take into account the effects of affirmations as a frequently mentioned countermeasure to NIH and also investigate the role of dual identities in recategorisation. To test our hypothesis, we conducted a large field experiment with a total of 1,097 employees within a multinational organisation. Results revealed that (I) organisational identification and status are positively related to higher levels of NIH, (II) a recategorisational-intervention completely removes the NIH bias and leads to a significant increase in the evaluation of external knowledge.

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