Designing Alternative Strategies to Reduce Tax Evasion

2013 ◽  
Author(s):  
James Alm
Keyword(s):  
Tax Evasion ◽  
Alternative Strategies

Transfer Pricing and Trade Malpractice in the Papua New Guinea (PNG) Log Export Industry

1988 ◽  
Vol 2 (3) ◽  
pp. 215-243 ◽  
Author(s):  
Roman Grynberg ◽  
David Wigston ◽  
Siva Ram Vemuri
Keyword(s):  
International Trade ◽  
Papua New Guinea ◽  
Tax Evasion ◽  
Transfer Pricing ◽  
New Guinea ◽  
Forest Industry ◽  
Alternative Strategies ◽  
Export Industry ◽  
Taxable Profit

The paper examines the evidence to suggest that there is extensive trade malpractice in the Papua New Guinea log export industry. The malpractice comes in the form of transfer pricing, species misidentification and under measurement of logs. The evidence provided strongly supports the hypothesis that there is extensive malpractice. On the basis of international trade statistics it is possible to demonstrate that PNG logs trade at prices that are substantially at variance with those of logs of other countries in the region. Moreover pricing behaviour appears to be consistent with the administered price hypothesis. The available evidence, gathered from tax files indicates that firms in the PNG forest industry make no taxable profit over long periods of time yet there is no tendency for these firms to exit the market. This would indicate that the firms are actually making profits by various illegal means. It is argued that the various forms of malpractice are symptoms of the same phenomena and any attempt to deal with transfer pricing without simultaneously dealing with species misidentification and under measurement will be pointless as these are alternative strategies of tax evasion.

Individual Differences in Mental Rotation

2013 ◽  
Vol 60 (3) ◽  
pp. 164-171 ◽  
Author(s):  
Peter Khooshabeh ◽  
Mary Hegarty ◽  
Thomas F. Shipley
Keyword(s):  
Individual Differences ◽  
Mental Rotation ◽  
Response Times ◽  
Task Demands ◽  
Mental Rotation Task ◽  
Imagery Ability ◽  
Alternative Strategies

Two experiments tested the hypothesis that imagery ability and figural complexity interact to affect the choice of mental rotation strategies. Participants performed the Shepard and Metzler (1971) mental rotation task. On half of the trials, the 3-D figures were manipulated to create “fragmented” figures, with some cubes missing. Good imagers were less accurate and had longer response times on fragmented figures than on complete figures. Poor imagers performed similarly on fragmented and complete figures. These results suggest that good imagers use holistic mental rotation strategies by default, but switch to alternative strategies depending on task demands, whereas poor imagers are less flexible and use piecemeal strategies regardless of the task demands.

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

ANALISIS KINERJA STRATEGI PEMASARAN USAHA KERAJINAN KETAK DI KABUPATEN LOMBOK TENGAH

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
H.L Ahmad Murdani
Keyword(s):  
Product Market ◽  
Horizontal Merger ◽  
Case Method ◽  
Alternative Strategies ◽  
Market Expansion ◽  
Descriptive Research ◽  
Method Approach

Ketak handicraft is one of any other superior handicraft in Lombok Tengah Regency, as one of any other revenue generator for Lombok Tengah regency and to increase the prosperity of people in this industry, it is needed to find out the ways and strategies to improve the performance of this business. This research was categorized as a descriptive research which used case method approach, it was aimed to find out the position of ketak handicraft among handicraft industry in Lombok Tengah based on recent performance and to identify alternative strategies which can be chosen in order to improve the performance of this industry. In order to find out the position of ketak handicraft business, it was used BCG Agam analysis and based on this position the strategy for improving this business was selected based on this analysis, the position of third business was in the stars position, where alternative strategies that can be chosen were: (a) development of the existing product (market expansion for the existing product); (b) diversification; (c) horizontal merger. Suggestion recommended was to apply one of these strategies based on analysis that had been conducted.

Well-being and inequality in comparative perspective: the case of Poland and Ukraine

2019 ◽  
pp. 32-55
Author(s):  
Natalia Kovalisko ◽  
Serhii Makeev
Keyword(s):  
Tax Evasion ◽  
Shadow Economy ◽  
Free Market ◽  
Well Being ◽  
Household Surveys ◽  
Cheap Labour ◽  
Catching Up ◽  
Public Opinion Polls ◽  
Opinion Polls

Socio-economic trajectories of Poland and Ukraine have been considerably diverging since the last decade of the 20th century. The former has been advancing and catching up with Western European countries in terms of the quality of life — whereas in Ukraine, the 1990s recession gave way to unsustainable economic growth, which interrupted in the second half of the 2000s and in the 2010s. The comparison of official statistics, along with the data of household surveys and public opinion polls, makes it possible to conclude that a progressive and sustainable transition from a command economy to free market, as exemplified by Poland, is accompanied by moderate deepening of economic inequality. However, an abnormal transition (deviating from the “Polish rule”) entails excessive concentration of wealth and gives rise to corruption as a mechanism of income redistribution among different categories of population. This also results in a more noticeable stratification of opportunies for meeting vital and existential needs. Owing to a large proportion of shadow economy and undeclared work, Ukrainians remain a source of cheap labour in both the domestic and international labour markets; in addition, a persistent subculture of tax evasion is being formed in this country.

Legal Considerations of Tax Evasion and Tax Avoidance

2004 ◽  
Vol 26 (1) ◽  
pp. 41-85 ◽  
Author(s):  
Dániel Deák
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance

Sustainable Development Through Innovation In Service Sector

2014 ◽  
Vol 1 (1) ◽  
pp. 175-178
Author(s):  
Ilie Banu ◽  
Ioana Madalina Butiuc
Keyword(s):  
Sustainable Development ◽  
Tax Evasion ◽  
Service Sector ◽  
Service Innovation ◽  
Slow Recovery ◽  
Quality Research ◽  
Development Indicators ◽  
Economic Cycles ◽  
Sustainable Development Indicators ◽  
Research And Innovation

AbstractRegarding the economic crises and the slow recovery that still continues, we believe that a solution can be improving the capacity to research and innovate in order to achieve sustainable development. Another key issue of the paper is about developing the cooperation between academia and business. The challenge of this development is how to increase the amount to finance research and innovation that can be implemented in the economy. As a global solution, to this problem we can recommend, for example, reducing tax evasion and by fiscal education. Also particular sources have to be found in order to develop innovation on SME level. It is essential for innovation to make quality research in order to be better prepared and increase adaptability to economic cycles. The aim of the paper is to find out how service innovation and cooperation between academia and business can enhance sustainable development indicators. The conclusions of the paper are structured in particular proposals and recommendations.

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