scholarly journals http://habibiaislamicus.com/index.php/hirj/article/view/170

2021 ◽  
Vol 5 (1) ◽  
pp. 9-16
Author(s):  
Adnan Ali Khan Sherwani ◽  
Keyword(s):  
Tax Evasion ◽  
Developed Countries ◽  
Criminal Courts ◽  
Policy Interventions ◽  
Compliance Behavior ◽  
Evasion Behavior ◽  
Almost All ◽  
Tax Payers ◽  
Severity Of Punishment ◽  
Very High

Tax violation in Pakistan is very high that has led to deteriorated economic situation and lack of public service delivery. The four variables of tax morale are; feelings of guilt and shame; lack of trust on government; perception about other citizens paying taxes; and level of penalties- as determinants of tax evasion in Pakistan. The perception about utilization of money, elements of shame, perception about other citizens’ compliance behavior and level of penalties effect tax violation. However, variables of guilt and perception about corruption do not have significant impact on evasion behavior. Some policy interventions have been suggested to curb the menace of tax violation. These policies include motivating tax payers through methods like hypothecation, imposition of fines and penalties and publishing names of defaulters through media and tax department website. Tax violation is a crime in almost all developed countries, and the guilty party is liable to fines and/or imprisonment. In Pakistan, many acts that would amount to criminal tax violation in other countries are treated as civil matters. Dishonestly misreporting income in a tax return is not necessarily considered a crime. Such matters are handled in the tax courts, not the criminal courts. In Pakistan, however, some tax misconduct (such as the deliberate falsification of records) is criminal. Moreover, civil tax transgressions may give rise to penalties. It is often considered that the extent of violation depends on the severity of punishment for violation.

Risk Analysis for Knowledge Sharing in Tax Payment

2016 ◽  
Vol 6 (1) ◽  
pp. 20-37
Author(s):  
Zahra Kazemi ◽  
Ahmad Jafari Samimi ◽  
Hamed Fazlollahtabar
Keyword(s):  
Knowledge Sharing ◽  
Tax Evasion ◽  
Developed Countries ◽  
Government Expenditures ◽  
Positive Effects ◽  
The People ◽  
Using Data ◽  
Tax Payments ◽  
Almost All ◽  
Tax Payers

One way to finance government expenditures is to collect taxes. Regarding to this financial source compared with other sources positive tax knowledge sharing amongst people or tax payers lead to effective investment. Unlike developing countries in developed countries - that taxes have little effects - almost all government expenditures is financed by taxes. One of the main challenges in the tax system is how to collect taxes due to tax evasion. The main reason is the uncertainty surrounding how government uses the taxes paid by the people. A major factor in the outbreak of the sense of failure to pay taxes, is the discussion and sharing the viewpoint of each other. If there is any positive tax effect prevalence of speech among people motivate them to pay more and if not, paying taxes is impaired. Therefore in order to avoid disorderliness in paying taxes that lead to a reduction in the development growth rate of investing taxes in industry and services sectors procedures should be designed so that taxes spread in speech with more quality. In this article five categories that people share their knowledge about them with each other, have been proposed. Defining risk structure and using data from surveying form the risk values of tax payment the results indicate that sharing tax knowledge amongst people have positive effects on tax payments.

scholarly journals The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria

2018 ◽  
Vol 17 (6) ◽  
pp. 1843-1880 ◽  
Author(s):  
Wolfgang Frimmel ◽  
Martin Halla ◽  
Jörg Paetzold
Keyword(s):  
Tax Evasion ◽  
Causal Effect ◽  
Step Function ◽  
Individual Level ◽  
Tax Allowance ◽  
Actual Compliance ◽  
Compliance Behavior ◽  
Two Generations ◽  
The Individual ◽  
Evasion Behavior

Abstract Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. It turns out that the distance to the next higher bracket is a strong determinant of compliance. The match of different administrative data sources allows us to observe actual compliance behavior with little error at the individual level across two generations. To identify the intergenerational causal effect in tax evasion behavior, we use the paternal distance to next higher bracket as an instrumental variable for paternal compliance. We find that paternal noncompliance increases children’s noncompliance by about 23%.

Population Change, Modernization and Welfare. By Joseph Spengler. Prentice-Hall Inc., Englewood Cliffs, N.J. 1974.

1977 ◽  
Vol 16 (2) ◽  
pp. 220-222
Author(s):  
Zeba A. Sathar
Keyword(s):  
Population Growth ◽  
Population Change ◽  
Population Control ◽  
Stable Condition ◽  
Developed Countries ◽  
Wide Field ◽  
Wide Scale ◽  
Socio Economic Variables ◽  
Almost All

The book covers a wide field, touching on almost all aspects of popula¬tion change on a world-wide scale. It discusses, using world and country data, the relationships between demographic and socio-economic variables, and elaborates on" their relative importance in the determination of population problems which confront the world as a whole and nations individually. Policies designed to alleviate these problems are discussed with an emphasis on those related to population control. The first chapter is entitled "Population Growth: Past and Prospective" and reviews the various parameters associated with population change in the past and in the future. It touches upon the concept of a stable population in order to show the elements which cause a population to change (i.e. remove it from its stable condition). The main elements of change, population growth, migration, mortality and natality are discussed individually. The chapter is concluded by a description of the main differences in these elements and other socio-economic conditions as they exist in the less-developed and developed countries.

scholarly journals Certain Aspects of Family Policy Incentives for Childbearing—A Hungarian Study with an International Outlook

2018 ◽  
Vol 10 (11) ◽  
pp. 3976 ◽  
Author(s):  
Judit Sági ◽  
Csaba Lentner
Keyword(s):  
Family Policy ◽  
Developed Countries ◽  
Birth Rates ◽  
Cultural Economic ◽  
Policy Regime ◽  
New Family ◽  
Policy Interventions ◽  
Fiscal Incentives ◽  
The Government ◽  
Policy Incentives

Decreasing trends in birth rates in developed countries during the past decades, which threaten the sustainability of their populations, raise concerns in the areas of employment and social security, among others. A decrease in willingness to bear children has been examined in the international literature from several (biological, socio-cultural, economic, and spatial, etc.) aspects. Among these, the question of the effectiveness of fiscal incentives has been raised, with arguments that these are positive, but not significant, to birth rates; our study also concludes this. In Hungary, from 2010 onwards, the government has introduced very high tax allowances for families and, from 2015, has provided direct subsidies for housing purposes, all within a framework of a new family policy regime. This paper presents an evaluation of family policy interventions (e.g., housing support, tax allowances, other child-raising benefits), with the conclusion that fiscal incentives cannot be effective by themselves; a sustainable level of birth rates can only be maintained, but not necessarily increased, with an optimal design of family policy incentives. By studying the Hungarian example of pro-birth policies there is shown to be a policy gap in housing subsidies.

The perfect storm of personal consumption

2021 ◽  
pp. 27-50
Author(s):  
L. M. Grigoryev ◽  
Z. S. Elkina ◽  
P. A. Mednikova ◽  
D. A. Serova ◽  
M. F. Starodubtseva ◽  
...  
Keyword(s):  
Stock Prices ◽  
Durable Goods ◽  
Developed Countries ◽  
Service Industries ◽  
Investment Funds ◽  
Fiscal Incentives ◽  
Personal Consumption ◽  
Service Sectors ◽  
Real Estate Prices ◽  
Almost All

The COVID-19 pandemic forced the governments of almost all countries to introduce lockdowns in 2020, which sharply reduced the supply in a number of large service sectors: transport, recreation, catering, tourism. The recession began without a crisis, and the unique supply of cheap money and fiscal incentives prevented the development of a “liquidity crunch”. On the contrary, it led to an increase in stock prices, real estate prices, and a reduction in bankruptcies. There was no drop in the value of pension and investment funds. The working population has faced a reduction in employment in labor-intensive service industries, a violation of traditional lifestyle models. The course of the recession in these conditions has changed the structure of personal consumption in developed countries, with its severe adaptation in medium-developed and less developed countries. The pandemic and the recession have caused an uneven compression of activity and consumption across social strata that leads to an increase in social disparities on exiting the recession. The drivers of the demand-side recovery in developed countries are the growth of investments in housing and durable goods, and developing countries are gradually restoring normal consumption of non-durable goods and exports.

CYSTIC FIBROSIS OF THE PANCREAS

PEDIATRICS ◽  
1957 ◽  
Vol 19 (6) ◽  
pp. 1136-1138
Author(s):  
Paul A. di Sant'Agnese ◽  
Charles Upton Lowe
Keyword(s):  
Cystic Fibrosis ◽  
Clinical Evidence ◽  
Clinical Effect ◽  
Single Gene ◽  
Pancreatic Insufficiency ◽  
Recessive Gene ◽  
The United States ◽  
Live Births ◽  
Almost All ◽  
Very High

IN THE COURSE of a review of all features of the disease, the following points were particularly noteworthy: Incidence This disease accounts for almost all cases of pancreatic insufficiency in children. The incidence in the population of the United States is between 1 in 600 and 1 in 10,000 live births, with a probable average incidence of 1 in 2,500. There is no sex predominance. There is, however, a difference in racial predilection, being rarely seen in the Negro and never in Mongolians. It is a familial disease, displaying the characteristics of a mendelian recessive gene. This means that in an affected family the disease may occur in approximately 25% of the offspring, that both parents must be carriers of the trait and that two-thirds of the non-affected children are also carriers. Birth order has no effect on the inheritance of this disease. The fact that it is usually a lethal disease indicates that the mutation rate for this gene must be very high; the frequency of the single gene in the population has been calculated to be approximately 1 in 50. Pancreatic Insufficiency Clinical evidence of poor digestion and absorption of protein and fat is seen in the increased quantities of these substances in the feces, which causes the feces to be bulky, foul smelling, foamy and greasy. Another clinical effect of malabsorption is seen in the failure of the newborn infant with cystic fibrosis of the pancreas to regain birth weight in the first 10 days of life. In the absence of other evidence of disease, this is a sign suggestive of pancreatic failure.

Changing Work and Work-Related Travel and the Impact of Covid-19

2021 ◽  
Vol 47 (3) ◽  
pp. 336-354
Author(s):  
Kiron Chatterjee ◽  
Fiona Crawford
Keyword(s):  
Health Outcomes ◽  
Digital Age ◽  
Data Series ◽  
Work Related ◽  
Policy Interventions ◽  
Working Practices ◽  
Key Features ◽  
The Uk ◽  
Almost All ◽  
The Impact

The nature of work was undergoing dramatic change before the pandemic as the digital age continued to transform all sectors of society. In this paper we describe pre-pandemic trends in types of work, the workforce and working arrangements in the UK. We show how these changes were having gradual yet significant impacts on commuting and other work-related travel which were apparent in national travel data series. Key features of these impacts were increasing diversification and flexibility in work travel. We bring together findings on how working practices and travel have been altered by the pandemic and report expectations and opinions on its longer-term legacies. The pandemic has accelerated pre-pandemic trends and led to a shift in how work is performed for almost all sectors of the economy – but grasping the opportunity for this to contribute to deep carbon reductions from transport and to improve equity and health outcomes will require carefully directed policy interventions.

Macroeconomics of money laundering: effects and measurements

2017 ◽  
Vol 24 (1) ◽  
pp. 65-81 ◽  
Author(s):  
Nella Hendriyetty ◽  
Bhajan S. Grewal
Keyword(s):  
Developing Countries ◽  
Money Laundering ◽  
Tax Evasion ◽  
Developed Countries ◽  
Tax Revenue ◽  
Negative Effects ◽  
Policy Makers ◽  
Content Type ◽  
Macroeconomic Conditions ◽  
Illicit Flows

Purpose The purpose of this paper is to review studies focusing on the magnitude of money laundering and their effects on a country’s economy. The relevant concepts are identified on the basis of discussions in the literature by prominent scholars and policy makers. There are three main objectives in this review: first, to discuss the effects of money laundering on a country’s macro-economy; second, to seek measurements from other scholars; and finally, to seek previous findings about the magnitude and the flows of money laundering. Design/methodology/approach In the first part, this paper outlines the effects of money laundering on macroeconomic conditions of a country, and then the second part reviews the literature that measures the magnitude of money laundering from an economic perspective. Findings Money laundering affects a country’s economy by increasing shadow economy and criminal activities, illicit flows and impeding tax collection. To minimise these negative effects, it is necessary to quantify the magnitude of money laundering relative to economic conditions to identify the most vulnerable aspects of money laundering in a country. Two approaches are used in this study: the first is the capital flight approach, as money laundering will cause flows of money between countries; the second is the economic approach for measuring money laundering through economic variables (e.g. tax revenue, underground economy and income generated by criminals) separately from tax evasion. Originality/value The paper offers new insights for the measurement of money laundering, especially for developing countries. Most methods in quantifying money laundering have focused on developed countries, which are less applicable to developing countries.

scholarly journals PENGARUH DISKRIMINASI DAN PEMERIKSAAN PAJAK TERHADAP PERSEPSI WAJIB PAJAK ORANG PRIBADI MENGENAI PENGGELAPAN PAJAK DI KOTA BITUNG (Studi Kasus Pada WPOP yang ditemui di KPP Pratama Bitung)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Prielly Natasya Kartini Widjaja ◽  
Linda Lambey ◽  
Stanley Kho Walandouw
Keyword(s):  
Tax Evasion ◽  
Sampling Method ◽  
Regression Method ◽  
Linear Regression Method ◽  
Multiple Linear Regression Method ◽  
Tax Laws ◽  
Tax Audit ◽  
Convenience Sampling ◽  
Spss Software ◽  
Tax Payers

Tax is the highest revenue of the country that. Therefore, government continues to increase the source of revenue derived from taxes. However, in reality there are many taxpayers who do not obey tax laws by evading their taxes. Tax Evasion is a taxpayer's act who always tries to minimize the tax payable by violating the provisions of tax laws. The purpose of this research is to find out the effect of tax discrimination and tax audit of tax evasion. Data were collected by questionnaires. Questionnaires were filled up by 100 tax payers in KPP Pratama Bitung. Technique sampling is non probability sampling with convenience sampling or accidental sampling method. This research used multiple linear regression method and SPSS software version 21.0 was utilized. The result shows tax discrimination has no effect on tax evasion and tax audit influence on tax evasion.Keywords: discrimination, tax audit, tax evasion.

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