The Ethics of Tax Evasion: Literature Review

Measurement of an economic indicator or phenomenon starts by defining it first and determining its components. Tax evasion as a component of the underground economy is a phenomenon that is hard to be observed and estimated because of its hidden nature. To be able to compare the figures for tax evasion from different countries, there is the need for a definition internationally accepted. This paper aims to make a literature review on the phenomenon and to find a definition that is widely accepted. In this area, not only the literature review is important but also the legislation from different countries. We will look closely at the definition of tax evasion given by the legislation of different countries from the EU and the USA. In the literature, there are several methods to estimate the underground economy. There are direct methods (questionnaire), indirect methods (indicator methods), and statistical methods (MIMIC), but all of them have their shortcomings. In the paper, all the shortcomings of each method used in the present are discussed to estimate the underground economy. As a conclusion, we can state that at the present moment there is not a definition internationally accepted for the underground economy, making it hard to estimate and to compare the results from different countries. In addition, the methods used to estimate the phenomenon have advantages and disadvantages. None of the methods is better than the other. When estimating the underground economy, it is advised to use more than one method. At this moment it is safe to say that the link between theory and empirical estimation is still unsatisfactory. Keywords: tax evasion, underground economy

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MENJAGA KEPERCAYAAN INVESTOR MELALUI KASUS TAX EVASION APPLE INC. DI IRLANDIA: LITERATURE REVIEW

Jurnal Kajian Wilayah ◽

10.14203/jkw.v7i2.748 ◽

2016 ◽

Vol 7 (2) ◽

pp. 87

Author(s):

Rostamaji Korniawan

Keyword(s):

International Relation ◽

Literature Review ◽

Government Policy ◽

Tax Evasion ◽

Policy Support ◽

Political Strategy ◽

Investment Climate ◽

Economic Community ◽

Irish Government ◽

Asean Economic Community

This paper studies about the Apple Inc. case in Ireland. The European Commission found out indications of tax evasion by Apple Inc. As one of important investors in Ireland, the case becomes a consideration for the Ireland government to maintain a condusive investment climate. This paper aims to understand how did Apple Inc. withstand the severe trust problem they are facing in Ireland. In order to do that, literature review method is used systematically in this paper. Overall, the study finds that one of the important aspects is the Irish government policy support. The support basically is the international relation political strategy between the Irish government and Apple Inc. From this case, Indonesia should take lesson learned in order to improve investors’ confidence in Indonesia, especially after the implementation of ASEAN Economic Community is implemented.Keywords: tax evasion, Apple Inc., Ireland, investor trustAbstrakTulisan ini mengkaji kasus Apple Inc. yang terjadi di Irlandia. Komisi Uni Eropa menemukan adanya indikasi penghindaran pajak (tax evasion) yang dilakukan Apple Inc. Sebagai salah satu investor di Irlandia, kasus ini tentu menjadi pertimbangan bagi pemerintah Irlandia dalam memelihara iklim investasi yang berkesinambungan. Tulisan ini bertujuan untuk melihat aspek yang mempengaruhi Apple Inc. yang sampai saat ini tetap bertahan di Irlandia ketika permasalahan yang berat telah menggoyahkan kepercayaan perusahaan tersebut. Untuk menemukan aspek tersebut, kasus ini dipelajari dengan menggunakan metode literatur review secara sistematis. Secara keseluruhan, kajian ini menemukan bahwa dukungan kebijakan pemerintah Irlandia menjadi salah satu aspek penting bagi keputusan Apple Inc. Dukungan tersebut pada dasarnya merupakan strategi politik hubungan internasional pemerintah Irlandia dan Apple Inc. Melalui kasus ini pula, Indonesia dapat mengambil pelajaran yang diperlukaan untuk meningkatkan kepercayaan investor di Indonesia, terutama setelah diberlakukannya komunitas Masyarakat Ekonomi ASEAN.Kata kunci: tax evasion, Apple Inc., Irlandia, kepercayaan investor

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Literature Review of Antecedents of Corporate Tax Avoidance in Indonesia

INFLUENCE : International Journal of Science Review ◽

10.54783/influence.v3i3.186 ◽

2021 ◽

Vol 3 (3) ◽

pp. 243-248

Author(s):

Yuliana ◽

Agus Munandar

Keyword(s):

Literature Review ◽

Tax Evasion ◽

Audit Quality ◽

Public Awareness ◽

Tax Avoidance ◽

Journal Articles ◽

Corporate Tax ◽

The Public ◽

Research Findings ◽

Positive Effect

Taxes are critical for the country's development because they generate revenue used to expand the Indonesian economy. The Corona Virus outbreak has shocked the public during the government's campaign to raise public awareness about the importance of paying taxes. Despite the Covid-19 pandemic, the company continues to pay taxes and thus avoids spending taxes. The purpose of this study is to examine the factors that may influence tax evasion by Indonesian manufacturing firms. This study employs qualitative research in conjunction with a literature review or a method of literature review. The researchers identified and analyzed 18 peer-reviewed journal articles over three years (2019-2021). According to the research findings, firm size, leverage, committee composition, and audit quality all have a significant positive effect on tax avoidance. Because researchers consider businesses to be taxpayers, it's natural that if the objective is to maximize profits, this tax avoidance action will become more aggressive during the pandemic.

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The determinants of tax evasion: a literature review

International Journal of Law and Management ◽

10.1108/ijlma-03-2014-0027 ◽

2015 ◽

Vol 57 (5) ◽

pp. 486-497 ◽

Cited By ~ 11

Author(s):

Hichem khlif ◽

Imen Achek

Keyword(s):

Literature Review ◽

Emerging Economies ◽

Tax Evasion ◽

Empirical Studies ◽

Historical Record ◽

Future Research ◽

Content Type ◽

Clear Cut ◽

The Subject ◽

Cross Country

Purpose – The purpose of this article is to make a clear-cut distinction between tax evasion and neighbouring notions, present the theoretical justifications for the determinants of tax evasion, discuss some methodological issues related to the measurement of tax evasion and, finally, review the main results related to this topic and provide suggestions for future research. Tax evasion empirical research has been the subject of numerous studies during the past decade in developed and emerging economies. Design/methodology/approach – This paper focuses specifically on cross-country empirical studies. Findings – This paper shows that evidence is still limited, several approaches to measure tax evasion remain unexplored, results are mixed and four categories of variables have been identified in tax evasion literature, including demographic, cultural and behavioural, legal and institutional, and economic variables. Originality/value – This literature review represents a historical record and an introduction for researchers who aim to examine this topic in the future.

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Effect of Computerized Auditory Training on Speech Perception of Adults With Hearing Impairment

Perspectives on Aural Rehabilitation and Its Instrumentation ◽

10.1044/arri20.3.91 ◽

2013 ◽

Vol 20 (3) ◽

pp. 91-106 ◽

Cited By ~ 6

Author(s):

Rachel Pizarek ◽

Valeriy Shafiro ◽

Patricia McCarthy

Keyword(s):

Hearing Loss ◽

Speech Perception ◽

Literature Review ◽

Low Cost ◽

Experimental Designs ◽

Auditory Training ◽

Hearing Impairments ◽

Communicative Disorders ◽

And Training

Computerized auditory training (CAT) is a convenient, low-cost approach to improving communication of individuals with hearing loss or other communicative disorders. A number of CAT programs are being marketed to patients and audiologists. The present literature review is an examination of evidence for the effectiveness of CAT in improving speech perception in adults with hearing impairments. Six current CAT programs, used in 9 published studies, were reviewed. In all 9 studies, some benefit of CAT for speech perception was demonstrated. Although these results are encouraging, the overall quality of available evidence remains low, and many programs currently on the market have not yet been evaluated. Thus, caution is needed when selecting CAT programs for specific patients. It is hoped that future researchers will (a) examine a greater number of CAT programs using more rigorous experimental designs, (b) determine which program features and training regimens are most effective, and (c) indicate which patients may benefit from CAT the most.

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Taking Care of Children After Traumatic Brain Injury

Perspectives on School-Based Issues ◽

10.1044/sbi13.3.79 ◽

2012 ◽

Vol 13 (3) ◽

pp. 79-86 ◽

Cited By ~ 1

Author(s):

Julie Haarbauer-Krupa

Keyword(s):

Traumatic Brain Injury ◽

Brain Injury ◽

Literature Review ◽

School Setting ◽

Leadership Role ◽

Speech Language Pathologists ◽

Educational Information ◽

Taking Care

AbstractPurpose: The purpose of this article is to inform speech-language pathologists in the schools about issues related to the care of children with traumatic brain injury.Method: Literature review of characteristics, outcomes and issues related to the needs serving children.Results: Due to acquired changes in cognition, children with traumatic brain injury have unique needs in a school setting.Conclusions: Speech-Language Pathologists in the school can take a leadership role with taking care of children after a traumatic brain injury and coordination of medical and educational information.

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