Works matching Tax evasion

Results: 4597

Factors Affecting Individual Tax Payers Attitude to Do Tax Evasion (Empirical Study on Apparatus/ Public Official in Purbalingga District).

Published in:

Accounting Analysis Journal (AAJ), 2016, v. 5, n. 4, p. 352

By:

Sulistiani, Iis;
Jayanto, Prabowo Yudo

Publication type:

Article

The Actual Tax Evasion Offences Under Article 9 of the Law No 241/2005 on Preventing and Combating Tax Evasion - Theoretical and Practical Skills.

Published in:

Jurnalul de Studii Juridice, 2023, v. 18, n. 1/2, p. 1, doi. 10.18662/jls/18.1-2/117

By:

ANITEI, Nadia-Cerasela;
LAZĂR, Roxana Elena

Publication type:

Article

What Factors Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence from Ghana.

Published in:

International Journal of Public Administration, 2020, v. 43, n. 13, p. 1143, doi. 10.1080/01900692.2019.1665686

By:

Owusu, Godfred Matthew Yaw;
Bekoe, Rita Amoah;
Anokye, Fred Kwasi;
Anyetei, Lydia

Publication type:

Article

Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities.

Published in:

Revista Romana de Economie, 2010, v. 29, n. 1, p. 146

By:

Ene, Corina-Maria

Publication type:

Article

ДИЗАЈНИРАЊЕ ДЕЛОТВОРНЕ ПОЛИТИКЕ СПРЕЧАВАЊА ПОРЕСКЕ ЕВАЗИЈЕ.

Published in:

Zbornik Radova Pravnog Fakulteta u Nisu, 2019, n. 84, p. 31, doi. 10.5937/zrpfni1984

By:

Dimitrijević, Marina

Publication type:

Article

TAX EVASION IN FISCAL PARADISES.

Published in:

LESIJ - Lex ET Scientia International Journal, 2009, v. 16, n. 2, p. 265

By:

Ros, Viorel

Publication type:

Article

Tax evasion in Romania as a component of the shadow economy - estimates, analysis and predictions.

Published in:

Romanian Statistical Review, 2020, n. 2, p. 33

By:

Stancu, Stelian;
Bodea, Constanţa-Nicoleta;
Popescu, Oana Mădălina

Publication type:

Article

POREZNA UTAJA Faktori koji pridonose njenom jačanju, posljedice koje nastaju utajom poreza i mjere za suzbijanje ove pojave.

Published in:

Godišnjak Pravnog Fakulteta u Sarajevu, 2011, v. 54, p. 331

By:

SudŽuka, Edina

Publication type:

Article

Anti-corruption campaign and corporate tax evasion: evidence from China: Anti-corruption campaign and corporate tax evasion...: D. Kong et al.

Published in:

International Tax & Public Finance, 2025, v. 32, n. 1, p. 1, doi. 10.1007/s10797-023-09777-x

By:

Kong, Dongmin;
Zhang, Yue;
Qin, Ni

Publication type:

Article

التخطيط االستراتيجي للضرائب واثره في الحد من التهرب الضريبي .

Published in:

Accounting & Financial Studies Journal, 2021, v. 16, n. 57, p. 1

By:

الحارث محمد رضا &#1603

Publication type:

Article

كفاءة الفاحص الضريبي وأثرها في الحد من مخاطر التهرب الضريبي.

Published in:

Accounting & Financial Studies Journal, 2020, v. 15, n. 53, p. 20

By:

حميد طامي عسكر;
فيحاء عبد اهلل ي&#1593

Publication type:

Article

Legal person and the tax evasion offences. From theory to practice.

Published in:

Journal of Eastern European Criminal Law, 2015, n. 2, p. 153

By:

STĂNILĂ, LAURA

Publication type:

Article

TAX MORALE AND TAX EVASION: THEORETICAL INSIGHTS.

Published in:

Public Security & Public Order / Visuomenes Saugumas ir Viesoji Tvarka, 2016, n. 16, p. 78

By:

Kapranova, Larisa;
Stankevičius, Andrius;
Simanaviciene, Zaneta;
Lukšaitė, Asta

Publication type:

Article

Îmbunătăţirea rolului Agenţiei Naţionale de Administrare Fiscală în prevenirea şi combaterea evaziunii fiscale.

Published in:

Annals of the West University of Timisoara: Law Series / Analele Universitatii de Vest din Timisoara: Seria Drept, 2023, n. 1, p. 12

By:

BĂBĂLĂU, Anişoara

Publication type:

Article

TAX EVASION BETWEEN LEGALITY AND FRAUD.

Published in:

Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series / Analele Universităţii 'Constantin Brâncuşi' din Târgu-Jiu Seria Economie, 2020, n. 4, p. 48

By:

Popescu, Luigi

Publication type:

Article

TAX EVASION. A CRIME THAT REQUIRES A MATERIAL RESULT OR ONLY A STATE OF DANGER?

Published in:

LESIJ - Lex ET Scientia International Journal, 2021, v. 28, n. 1, p. 177

By:

CĂLIN, Radu-Bogdan

Publication type:

Article

Economic Constraint and Self-Tax Relief: Effects on Tax Compliance and Tax Evasion Economic Constraint and Self-Tax Relief: Effects on Tax Compliance and Tax Evasion.

Published in:

Jurnal Pengurusan, 2024, v. 72, p. 1, doi. 10.17576/pengurusan-2024-72-6

By:

Ras, Thineswary Mani;
Wahab, Noorsakinah Abdul;
Abdullah, Maizatulakma;
Abdul Rashid, Siti Fatimah;
Abu Hassan, Norul Syuhada

Publication type:

Article

Policy Forum: Examining Canadian Offshore Tax Evasion.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2017, v. 65, n. 3, p. 651

By:

Cockfield, Arthur J.

Publication type:

Article

Rural Tax Evasion in Argentina: An Analysis of Tax Evasion Mechanisms and Social Relationships in the Córdoba Grain Market.

Published in:

International Journal for Crime, Justice & Social Democracy, 2019, v. 8, n. 2, p. 68, doi. 10.5204/ijcjsd.v8i2.1153

By:

Comba, Antonella

Publication type:

Article

Resource Governance at the Grassroots under Change and Performance Outcomes: An Analysis of the Illegal Tax-Evasion Land in River Village in Southwestern Hubei Province.

Published in:

Society: Chinese Journal of Sociology / Shehui, 2014, v. 34, n. 1, p. 148

By:

Di Jinhua;
ZHONG Zhangbao

Publication type:

Article

빅데이터 분석을 통한 인터넷 뉴스 포털에서의 탈세 논란이 기업 가치에 미치는 영향 연구.

Published in:

Journal of Internet Computing & Services, 2021, v. 22, n. 6, p. 51, doi. 10.7472/jksii.2021.22.6.51

By:

이 상 민;
박 명 호;
김 병 준;
박 대 근

Publication type:

Article

VERGİ KAÇIRMA EĞİLİMİNİ ETKİLEYEN FAKTÖRLER: ESKİŞEHİR’DEN BULGULAR.

Published in:

International Journal of Management Economics & Business / Uluslararası Yönetim İktisat ve İşletme Dergisi, 2013, v. 9, n. 20, p. 77, doi. 10.11122/ijmeb.2013.9.20.433

By:

ÖZ YALAMA, Gamze;
GÜMÜŞ, Erdal

Publication type:

Article

Emphasizing the Coercive Side of the Anti-Tax Evasion Rules.

Published in:

Ovidius University Annals, Series Economic Sciences, 2023, v. 23, n. 2, p. 725

By:

Lazăr, Cristina;
Bostan, Ionel

Publication type:

Article

Licit Tax Evasion And Its Implications.

Published in:

Ovidius University Annals, Series Economic Sciences, 2012, v. 12, n. 2, p. 1250

By:

Florentina, Moisescu

Publication type:

Article

SUSTAINABLE DEVELOPMENT ACTIVITIES AIMED AT COMBATING TAX EVASION IN SLOVAKIA.

Published in:

Journal of Security & Sustainability Issues, 2017, v. 6, n. 4, p. 761, doi. 10.9770/jssi.2017.6.4(19)

By:

Dobrovič, Ján;
Gombár, Miroslav;
Benková, Eva

Publication type:

Article

EVALUATION OF EFFECTIVE REPENTANCE IN THE PUNISHMENT OF TAX EVASION CRIMES IN TERMS OF TURKISH TAX CRIMINAL LAW PRINCIPLES.

Published in:

Electronic Journal of Social Sciences, 2023, v. 22, n. 86, p. 714, doi. 10.17755/esosder.1250172

By:

BULUTTEKİN, Mehmet Burak;
İÇTEN, M. Polat

Publication type:

Article

إمكانية تطبيق الحكومة الإلكترونية للحد من التهرب الضريبي (دراسة استبيانيه في الهيئة العامة للضرائب).

Published in:

Iraqi Journal For Economic Sciences, 2024, v. 22, n. 82, p. 109, doi. 10.31272/IJES2024.82.8

By:

ميثم العيبي اسما;
حمد نعمة ظاهر ال&#1580

Publication type:

Article

The Mechanisms for Implementing Tax Control and Their Effectiveness in Reducing Tax Evasion According to Algerian Tax Legislation - A Case Study of an Institution in Algeria.

Published in:

Journal of Accounting & Management (2284-9459), 2025, v. 15, n. 1, p. 89

By:

Bouakaz, Youcef

Publication type:

Article

A general equilibrium model of Value Added Tax evasion: an application to Pakistan.

Published in:

International Economics & Economic Policy, 2022, v. 19, n. 3, p. 537, doi. 10.1007/s10368-022-00530-z

By:

Feltenstein, Andrew;
Martinez-Vazquez, Jorge;
Datta, Biplab;
Fatehin, Sohani

Publication type:

Article

Tolerance of tax evasion.

Published in:

International Economics & Economic Policy, 2021, v. 18, n. 4, p. 767, doi. 10.1007/s10368-021-00504-7

By:

Forteza, Alvaro;
Noboa, Cecilia

Publication type:

Article

THE INFLUENCE OF TAX FAIRNESS AND TAX UNDERSTANDING ON TAX EVASION (PERCEPTION OF ACCOUNTING STUDY PROGRAM STUDENTS, FACULTY OF ECONOMICS, ADVENT INDONESIA UNIVERSITY).

Published in:

Eduvest: Journal Of Universal Studies, 2023, v. 3, n. 11, p. 1946, doi. 10.59188/eduvest.v3i11.949

By:

Permata, Elizabeth Vania;
Simbolon, Remista

Publication type:

Article

THE EFFECT OF SELF-ASSESSMENT SYSTEM JUSTICE TAXATION, AND DISTRUST OF THE FISCUS PARTY TO THE ACT OF TAX EVASION BY THE TAXPAYER.

Published in:

Eduvest: Journal Of Universal Studies, 2023, v. 3, n. 2, p. 491, doi. 10.59188/eduvest.v3i2.761

By:

Biettant, Rubiatto;
Syahdila, Miftah;
Charlie;
Maulana, Fahmi Alvin

Publication type:

Article

The effect of income and expense shifting on the corporate income tax evasion.

Published in:

Central European Management Journal, 2023, v. 31, n. 3, p. 364, doi. 10.1108/CEMJ-08-2022-0091

By:

Kołodziej, Sabina;
Maruszewska, Ewa Wanda;
Niesiobędzka, Małgorzata

Publication type:

Article

THE IMPACT OF ZIMBABWE'S RECENTLY IMPLEMENTED VAT WITHHOLDING TAX SYSTEM ON TAX COMPLIANCE AND TAX EVASION: DESKTOP STUDY.

Published in:

Journal of Economic & Social Development (1849-6628), 2024, v. 11, n. 2, p. 30

By:

Mashingaidz, Gamuchirai K.;
Wadesango, Newman;
Sitsha, Lovemore

Publication type:

Article

VERGİ KAÇAKÇILIĞI SUÇLARINDA ZİNCİRLEME SUÇ.

Published in:

Selcuk Law Review / Selçuk Üniversitesi Hukuk Fakültesi Dergisi, 2024, v. 32, n. 4, p. 2703, doi. 10.15337/suhfd.1576302

By:

AKBULUT, Berrin

Publication type:

Article

El bien jurídico protegido en el delito de defraudación o evasión tributaria. Una visión desde las legislaciones colombiana y española.

Published in:

Nuevo Foro Penal, 2020, v. 16, n. 95, p. 191, doi. 10.17230/nfp16.95.7

By:

FORERO HERNÁNDEZ, CARLOS F.

Publication type:

Article

Application of Tax Audit and Investigation on Tax Evasion Control in Nigeria.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2018, v. 4, n. 1, p. 79

By:

Olaoye, Clement Olatunji;
Ogundipe, Ayobolawole Adewale

Publication type:

Article

العوامل المؤثرة في التهرب من ضريبة القيمة المضافة في فلسطين.

Published in:

Hebron University Research Journal (Humanities), 2022, v. 17, n. 1, p. 128

By:

محمد حسن أبو وردة
محمد مروان العشي;
هشام كامل ماضي

Publication type:

Article

Tax evasion attitude and taxpayers' perception of government legitimacy: evidence from Southern Ethiopia.

Published in:

Cogent Economics & Finance, 2024, v. 12, n. 1, p. 1, doi. 10.1080/23322039.2024.2371944

By:

Lorato, Tariku;
Sendaba, Yonas;
Tadesse, Tasew

Publication type:

Article

The underground economy and tax evasion in Ghana: Implications for economic growth.

Published in:

Cogent Economics & Finance, 2024, v. 12, n. 1, p. 1, doi. 10.1080/23322039.2023.2292918

By:

Wiafe, Prince Amfo;
Armah, Mark;
Ahiakpor, Ferdinand;
Tuffour, Kwadwo Addo

Publication type:

Article

Tax efforts and tax evasion–economic development Nexus. Does institutional quality matter?

Published in:

Cogent Economics & Finance, 2023, v. 11, n. 2, p. 1, doi. 10.1080/23322039.2023.2243174

By:

Amoh, John Kwaku;
Ofori-Boateng, Kenneth;
Nsor-Ambala, Randolph;
Bugri Anarfo, Ebenezer

Publication type:

Article

Eradicating tax evasion in Indonesia through financial sector development.

Published in:

Cogent Economics & Finance, 2022, v. 10, n. 1, p. 1, doi. 10.1080/23322039.2022.2114167

By:

Safuan, Sugiharso;
Habibullah, Muzafar Shah;
Sugandi, Eric Alexander

Publication type:

Article

E-government, education quality, internet access in schools, and tax evasion.

Published in:

Cogent Economics & Finance, 2022, v. 10, n. 1, p. 1, doi. 10.1080/23322039.2022.2044587

By:

Nimer, Khalil;
Uyar, Ali;
Kuzey, Cemil;
Schneider, Friedrich

Publication type:

Article

The influence of tax transparency on sales tax evasion among Jordanian SMEs: The moderating role of moral obligation.

Published in:

Cogent Business & Management, 2023, v. 10, n. 2, p. 1, doi. 10.1080/23311975.2023.2220478

By:

Al-Rahamneh, Nayef Mohammad;
Al Zobi, Mo'taz Kamel;
Bidin, Zainol

Publication type:

Article

Tax evasion and service-trust paradigm: A meta-analysis.

Published in:

Cogent Business & Management, 2020, v. 7, n. 1, p. 1, doi. 10.1080/23311975.2020.1827699

By:

Nurkholis, Nurkholis;
Dularif, Muh;
Rustiarini, Ni Wayan;
Ntim, Collins G.

Publication type:

Article

National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis study.

Published in:

Cogent Business & Management, 2020, v. 7, n. 1, p. 1, doi. 10.1080/23311975.2020.1772618

By:

T, Sutrisno;
Dularif, Muh;
Ntim, Collins G.

Publication type:

Article

E‐Government and Tax Evasion: Does the Free Press Connect the Dots?

Published in:

Journal of Public Affairs (14723891), 2025, v. 25, n. 1, p. 1, doi. 10.1002/pa.70002

By:

Kuzey, Cemil;
Uyar, Ali;
Nimer, Khalil

Publication type:

Article

Effect of Government Efficiency on Tax Evasion: The Mediating Role of Ethics and Control of Corruption.

Published in:

International Journal of Public Administration, 2024, v. 47, n. 2, p. 90, doi. 10.1080/01900692.2022.2086262

By:

Bani-Mustafa, Ahmed;
Nimer, Khalil;
Uyar, Ali;
Schneider, Friedrich

Publication type:

Article

Education, Digitalization and Tax Evasion: International Evidence.

Published in:

International Journal of Public Administration, 2024, v. 47, n. 1, p. 41, doi. 10.1080/01900692.2022.2082471

By:

Uyar, Ali;
Benkraiem, Ramzi;
Nimer, Khalil;
Schneider, Friedrich

Publication type:

Article

The Relationship between Culture and Tax Evasion across Countries: Cases of the USA and Germany.

Published in:

International Journal of Public Administration, 2021, v. 44, n. 2, p. 115, doi. 10.1080/01900692.2019.1672181

By:

Ermasova, Natalia;
Haumann, Christian;
Burke, Laura

Publication type:

Article