WebSep 14, 2015 · Purpose. The purpose of this article is to make a clear-cut distinction between tax evasion and neighbouring notions, present the theoretical justifications for … Webon the above expressions tax compliance can be shortly refined as the desire or willingness of the taxpayers to act in accordance with the tax law and the voluntary effort they exercise to pay their tax liability on timely basis. Tax noncompliance is unable to meet tax obligations whether intentionally or unintentionally [11]. Tax evasion
Determinants of tax evasion: Evidence from Libya - UUM …
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 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. WebJan 1, 2006 · Tax compliance research: findings, problems and prospects. Journal of Accounting Literature, 5, 125–165]. Based on data for 45 countries, the results of the … philip mease
Full article: Assessing SMEs tax non-compliance behaviour in …
WebJun 14, 2024 · We provide a worldwide investigation of the role of education in combatting tax evasion with the moderation effect of digitalization. The analysis is based on a data … WebTax evasion and avoidance have adverse effect on government revenue. Tax avoidance generates investment distortion in the form of the purchase of assets exempted from tax or under-valued for tax purposes (Klabel and Nwokah, 2009). Avoidance takes the form of investment in arts collection, emigration of persons and capital. WebTax rates have been widely recognized as most primary determinant of tax evasion. the Empirical evidence on the impact of tax rates and tax evasion have experienced varied … philip meats philip sd