Determinants of tax evasion thesis
WebTAX EVASION DETERMINANTS: EVIDENCE FROM NIGERIA By ZAKARIYA’U GURAMA Thesis Submitted to Othman Yeop Abdullah Graduate School of Business, Universiti …
Determinants of tax evasion thesis
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WebJan 1, 2006 · 1.. IntroductionTax evasion has been the subject of a great deal of academic research in most developed countries over a long period of time (Andreoni, Erard, & Feinstein, 1998; Cuccia, 1994; Jackson & Milliron, 1986; Kinsey, 1986; Long & Swingen, 1991; Richardson & Sawyer, 2001).Even so, little research has focused on the … Webevasion among taxpayers from the Libyan perspective. This study is based on five. variables that are used to determine the factors that affect tax evasion in Libya. The five …
WebThesevarious determinants into mixed models of tax evasion, our understanding is enhanced about tax evasion. Complexityof tax lawsis found to be the most important determinant of tax evasion. Other significant determinants are education, income source, fairness and tax morale. The results,show that the lower the level of complexityof tax ... WebThis study aims to investigate the reliability and validity of a new version of the tax compliance scale. The new scale extended the Fischer’s et al model of tax compliance by drawing more constructs and question items from the theoretical literature review, empirical results of the previous studies and similar questionnaires from different …
WebDespite the numerous factors believed to impact the evasion of taxes, this research groups all these factors into four main factors believed to be the reasons for tax evasion in … Webwhich in turn is influenced by the size of the tax rate, that determines an increased tax pressure or not, on the companies. The first research hypothesis regarding the tax on profit is the following: H1 The tax rate corresponding to the income tax influences the degree of tax evasion. There is an influence of PrTx on the degree of tax evasion.
WebAug 1, 2024 · Abstract. This paper has investigated the empirical research by exploring the factors of compliance decision. Tax compliance is important for governments since tax is the essential source of their revenue in developing as well as developed countries. Nowadays the roles of governments have been increasing and because of this they must have to ...
WebThe study of determinants of tax compliance and evasion is still grossly under-researched in SSA. Moreover, most contributions so far from Nigeria are fraught with methodological and generalisation shortcomings, hence the importance of this study. ... Personal income tax non-compliance in Malaysia. PhD Thesis. sharon brown federated hermeshttp://eprints.staffs.ac.uk/1962/ population of swanton ohioWeb70 FANCHENG KONG CHUANHAI WANG THE DETERMINANTS OF TAX EVASION: A LITERATURE REVIEW Introduction In theory, the maximization of fi scal revenue is the main administrative goal of any government of any country in any period. It is no doubt that tax evasion has weak-ened the government’s tax and lowered the ability of government … sharon brown facebook pageWebSep 14, 2015 · Recently, a growing body of research focused on the determinants of tax evasion provided evidence that tax evasion is driven by economic and non-economic … sharon browne celtic thunderWebevasion among taxpayers from the Libyan perspective. This study is based on five. variables that are used to determine the factors that affect tax evasion in Libya. The five variables that are measured in this current study are: education level, tax rate, corruption, penalty rate and the Islamic religious perspective. The data were collected. population of swanton ohWeb• to define the factors which contribute to tax evasion extension; • to construct a profile of potential tax evader and give policy recommendation to tax authorities. Since there are a … population of suzhouWebTax morale is defined most often as the intrinsic motivation to pay taxes ( Torgler, 2002b, 2005c, 2012; Torgler and Schneider, 2007a ). Luttmer and Singhal (2014) define tax morale as the totality of non-pecuniary motivations and factors for tax compliance which fall outside the expected utility maximisation. sharon brown hazlehurst ga