scholarly journals Modeling the Probability of the Detection Process of Tax Evasion Taking into Account Quality and Quantity Indicators

2020 ◽  
pp. 28-37
Author(s):  
Akif Musayev ◽  
Mirvari Gazanfarli
Keyword(s):  
Environmental Factors ◽  
Tax Evasion ◽  
Probability Of Detection ◽  
Tax Administration ◽  
Main Function ◽  
Inference System ◽  
Information Base ◽  
Proposed Model ◽  
Quantitative Indicators ◽  
The Impact

Aims: In contrast to the classical approaches of the standard model of tax evasion based on game theory, our manuscript has considered the detection of tax evasion as one of the main function of tax administration and has proposed a model for assessing the probability of tax evasion taking into consideration qualitative and quantitative indicators. Study Design: This investigation has been carried out on the basis of research methods such as scientific abstraction and systematic analysis, expert evaluation, logical generalization, statistical analysis. Place and Duration of Study: Department of Mathematical provision of economic researches, between November 2019 and May 2020. Methodology: For the evaluating of the probability of tax evasion’s detection firstly, efficiency indicators of tax administration were selected including 3 groups such as internal environmental, external micro, and external macro-environmental factors. These indicators consist of both quantitative as well as qualitative indicators. Quantitative indicators were assessed on the base on statistics information base. Quantitative indicators were assessed on the base of expert skills, knowledge, and experiences in accordance with under investigation countries. The objectiveness of obtained data that characterize qualitative indicators was checked and used both these as well as quantitative indicators for formulating the tax efficiency index. The next step is consists of using these formulations for evaluating the probability of detection of tax evasion under uncertainty. The impact degrees (membership functions) of the parameters that characterize the influence of 3 groups-environmental factors, in the detection of tax evasion were defined, and taking them into account in the fuzzy inference system probability of detection of tax evasion was assessed. Limitations: Lack or uncertainties of the information base cause difficulties in applying our model. Results: The probability of detection of tax evasion in the Republic of Azerbaijan was assessed with the proposed model and depends on the results recommendations have been consulted for improving appropriate tax system. As a result of model the probability of detection of tax evasion was defined 29%. The result shows that tax administration mechanism in Azerbaijan Republic need to be improved. Conclusion: Proposed model drives practical significance as a providing effective activity of tax institutions by defining the level of tax administration, as well as, as an impacting remarkably the revenue of state budget by determining the probability of tax evasion's detection.

scholarly journals THE MODEL OF TAX EVASION, ITS COHERENCE TO THE PRACTICAL TAX ADMINISTRATION

Ekonomika ◽  
2010 ◽  
Vol 89 (4) ◽  
pp. 49-65 ◽  
Author(s):  
Aurelija Anciūtė ◽  
Rūta Kropienė
Keyword(s):  
Theoretical Model ◽  
Tax Evasion ◽  
Probability Function ◽  
Comparative Statics ◽  
Personal Income ◽  
Tax Administration ◽  
Taxable Income ◽  
Proposed Model ◽  
Tax Audit

In this paper, a theoretical model of tax evasion, proposed by Allingham and Sandmo, is briefly presented. This model tries to explain the taxpayer’s decision to reveal only part of the taxable income and to evade taxes in this way. The main parameters of the model are personal income, the rates of tax and penalty, probability of the tax audit. By the method of comparative statics it is possible, at least partially, to evaluate the influence of changes of the model’s parameters on a person’s decision to evade tax.As some of the assumptions of the Allingam–Sandmo model differ from taxation rules in practice or the model’s conclusions do not match the actual taxpayers’ behaviour, in this paper some criticism and improvements of the proposed model are reviewed. A comparison of the model’s assumptions and actual aspects of the tax administration in Lithuania is also provided.This article contains also a model of tax evasion with regard for the peculiarities of tax administration in Lithuania and the possible corrections of tax audit probability function.

scholarly journals The Impact of Tax Administration on Revenue Generation in Gombe State, Nigeria

2018 ◽  
Vol 5 (8) ◽  
pp. 86
Author(s):  
Emmanuel Stephen N
Keyword(s):  
Tax Evasion ◽  
Pearson Correlation ◽  
Rank Correlation ◽  
Tax Avoidance ◽  
Primary Source ◽  
The State ◽  
The Body ◽  
Tax Administration ◽  
Revenue Generation ◽  
The Impact

Taxes<em> have been the bedrock of revenue generation to any government. The administration of tax is very important to any government as it is the body responsible for implementing and governing the tax laws and other tax related to assessment, collection and remittance of tax. This study is aimed at ascertaining the effect of tax administration on revenue generation in Gombe state. The study uses survey research design. The primary source of data collection was adopted, which analysed using descriptive statistics was made up of frequencies and simple percentages. Cronbach's Alpha diagnose was carried out to seek for reliability of the questions contained in the questionnaire Three Hypotheses were presented in this research and were tested using Spearman’s Rank correlation, Pearson correlation and linear regression. Research findings indicated that Tax Administration in the state is not efficient and effective. The study revealed further that revenue generated in the state is low to meet its objectives due to low level of enlightenment of tax payers and incidents of tax evasion and tax avoidance. To this end, the study recommends, among others, that authorities should embark on more enlightenment campaign of citizens on the significance of paying Personal Income Tax, the quality and efficiency of tax workers should be improved so that more effective administration will be achieved and automation of the system.</em>

scholarly journals Application of Fuzzy Inference System in the Prediction of Air Quality Index

2021 ◽  
Vol 6 (3) ◽  
pp. 75-85
Author(s):  
Nor Hayati Shafii ◽  
Nur Aini Mohd Ramle ◽  
Rohana Alias ◽  
Diana Sirmayunie Md Nasir ◽  
Nur Fatihah Fauzi
Keyword(s):  
Air Pollution ◽  
Air Quality ◽  
Fuzzy Inference System ◽  
Quality Index ◽  
Fuzzy Inference ◽  
Average Concentration ◽  
Air Quality Index ◽  
Inference System ◽  
Proposed Model ◽  
The Impact

Air pollution is the presence of substances in the atmosphere that are harmful to the health of humans and other living beings. It is caused by solid and liquid particles and certain gases that are suspended in the air.  The air pollution index (API) or also known as air quality index (AQI) is an indicator for the air quality status at any area.  It is commonly used to report the level of severity of air pollution to public and to identify the poor air quality zone.  The AQI value is calculated based on average concentration of air pollutants such as Particulate Matter 10 (PM10), Ozone (O3), Carbon Dioxide (CO2), Sulfur Dioxide (SO2) and Nitrogen Dioxide (NO2).  Predicting the value of AQI accurately is crucial to minimize the impact of air pollution on environment and human health.  The work presented here proposes a model to predict the AQI value using fuzzy inference system (FIS). FIS is the most well-known application of fuzzy logic and has been successfully applied in many fields.  This method is proposed as the perfect technique for dealing with environmental well known and tackling the choice made below uncertainty.  There are five levels or indicators of AQI, namely good, moderate, unhealthy, very unhealthy, and hazardous. This measurement is based on classification made from the Department of Environment (DOE) under the Ministry of Science, Technology, and Innovation (MOSTI). The results obtained from the actual data are compared with the results from the proposed model.  With the accuracy rate of 93%, it shows that the proposed model is meeting the highest standard of accuracy in forecasting the AQI value.

scholarly journals Current State of Research on the Interaction of Theory on Tax Evasion and the Developments in the Field of Digital Tax Administration

2021 ◽  
Vol 1 (1) ◽  
pp. 95-110
Author(s):  
Tina Krieger
Keyword(s):  
Tax Evasion ◽  
Research Question ◽  
Tax Compliance ◽  
Fundamental Principle ◽  
Tax Administration ◽  
Starting Point ◽  
The Rich ◽  
State Of Research ◽  
The One ◽  
The Impact

Fairness in the sense of tax equality is a fundamental principle in modern tax systems, which needs to be protected for various reasons. This has become challenging for tax administrations – particularly in the digital age. On the one hand, digitalisation entails the danger of tax evasion and avoidance, but if used properly by the tax authorities, it may as well be a chance for more tax transparency. By surveying the existing literature on tax compliance in the context of digitalisation, this paper represents a first attempt to merge the rich research already done on the theory of tax evasion with the insights gained from the digitalisation efforts of tax administrations. The objective of this paper is to provide a solid starting point for further research in the area of digitalisation and fair taxation, addressing the research question: “How can digitalisation of the tax administrations contribute to fair taxation?” From the literature research, it became clear that there is no publication of a theoretical nature that systematically deals with the impact of the digitalisation of the tax administration on the objectives of fair taxation. However, our research revealed numerous literary references that provide a valuable starting point to unite the research streams and bridge the research gap identified.

scholarly journals Marketing control in international headquarters-subsidiary working relationships of industrial goods firms: the role of environmental context

2022 ◽  
Author(s):  
Lukas Isenberg ◽  
Susanne Kreiter ◽  
Roland Helm ◽  
Christian Schmitz
Keyword(s):  
Environmental Factors ◽  
Multinational Corporations ◽  
Environmental Context ◽  
Working Relationships ◽  
Control Mechanisms ◽  
Management Activity ◽  
Foreign Countries ◽  
Proposed Model ◽  
Rival Model ◽  
The Impact

AbstractThe use of marketing and sales control mechanisms is a core management activity for multinational corporations. However, research on controlling marketing and sales of international subsidiaries is scarce. In particular, the influence of a firm’s economic and cultural environment on different control mechanisms has not been thoroughly examined yet. In attempting to fill these gaps, we build on Jaworski’s (J Mark 52:23–39, 1988) framework from a subsidiary perspective on marketing and sales controls, applied by the headquarters of medium-sized industrial goods corporations. Through a rival model analysis, we determine the impact of the local environmental context on marketing and sales control types exerted by headquarters on subsidiaries located in foreign countries. To analyze the proposed model, this study deploys survey data of 184 subsidiaries from different industries and different European countries with headquarters in Switzerland. The results show that while environmental factors influence the marketing and sales control configurations, the effectiveness of marketing and sales controls is not contingent on environmental factors.

scholarly journals A MODEL-THEORETICAL ANALYSIS FOR DIGITAL TAX ADMINISTRATIONS

2021 ◽  
Author(s):  
Tina Krieger
Keyword(s):  
Theoretical Analysis ◽  
Model Theory ◽  
Tax Evasion ◽  
Fundamental Principle ◽  
Tax Administration ◽  
Compliance Costs ◽  
Tax Returns ◽  
Tax Systems ◽  
The Impact

Fairness in the sense of tax equality is a fundamental principle in modern tax systems. In recent years tax administrations have been making tremendous advances in moving from paper tax returns to a far-reaching digitalisation of the taxation procedure. This paper represents the first attempt to examine the impact of digitalisation of the tax administration on fair taxation through model theory. The model suggested in this paper is based on Allingham and Sandmo’s tax evasion model (Allingham & Sandmo, 1972, 323–338) supplemented by psychological costs of tax evasion and compliance costs and then transferred to the context of digitalisation and fair taxation. The model is intended to mathematically derive the influence of various digitalisation measures on the taxpayer's decision to behave fairly. It implies that the objective of fair taxation should be promoted with a mix of deterrent and encouraging measures.

Questions on the role of biofilms for the adaptation of microorganisms to unfavorable environmental factors by the example of P. aeruginosa

2020 ◽  
Vol 99 (4) ◽  
pp. 379-383
Author(s):  
Vasily N. Afonyushkin ◽  
N. A. Donchenko ◽  
Ju. N. Kozlova ◽  
N. A. Davidova ◽  
V. Yu. Koptev ◽  
...  
Keyword(s):  
Antibiotic Resistance ◽  
Environmental Factors ◽  
Barrier Function ◽  
Infectious Agent ◽  
Antagonistic Activity ◽  
The Body ◽  
Main Function ◽  
Pathogenic Potential ◽  
The Face

Pseudomonas aeruginosa is a widely represented species of bacteria possessing of a pathogenic potential. This infectious agent is causing wound infections, fibrotic cystitis, fibrosing pneumonia, bacterial sepsis, etc. The microorganism is highly resistant to antiseptics, disinfectants, immune system responses of the body. The responses of a quorum sense of this kind of bacteria ensure the inclusion of many pathogenicity factors. The analysis of the scientific literature made it possible to formulate four questions concerning the role of biofilms for the adaptation of P. aeruginosa to adverse environmental factors: Is another person appears to be predominantly of a source an etiological agent or the source of P. aeruginosa infection in the environment? Does the formation of biofilms influence on the antibiotic resistance? How the antagonistic activity of microorganisms is realized in biofilm form? What is the main function of biofilms in the functioning of bacteria? A hypothesis has been put forward the effect of biofilms on the increase of antibiotic resistance of bacteria and, in particular, P. aeruginosa to be secondary in charcter. It is more likely a biofilmboth to fulfill the function of storing nutrients and provide topical competition in the face of food scarcity. In connection with the incompatibility of the molecular radii of most antibiotics and pores in biofilm, biofilm is doubtful to be capable of performing a barrier function for protecting against antibiotics. However, with respect to antibodies and immunocompetent cells, the barrier function is beyond doubt. The biofilm is more likely to fulfill the function of storing nutrients and providing topical competition in conditions of scarcity of food resources.

Assessing the sustainability of the Siberian Federal District regions

2020 ◽  
Vol 18 (5) ◽  
pp. 891-908
Author(s):  
T.A. Smirnova
Keyword(s):  
Sustainable Development ◽  
Environmental Factors ◽  
Regional Development ◽  
Federal District ◽  
Integrated Approach ◽  
Siberian Federal District ◽  
The Sustainable Development ◽  
The Impact ◽  
Empirical Analyses

Subject. This article deals with the issues of functioning of the region as a system. Objectives. The article aims to identify the problems of the region's functioning as a system, develop methodological tools to monitor the sustainable development of the Siberian Federal District territories, and determine the the impact of socio-economic and environmental factors on the sustainable development of the region as a whole. Methods. For the study, I used the methods of theoretical, statistical, and empirical analyses taking into account an integrated approach. Results. The article reveals the impact of some individual components of regional development on the sustainability of the territorial system as a whole. Relevance. The results of the study can be used to analyze the sustainability of regions' development.

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