Evolutionary Tax Evasion, Prospect Theory and Heterogeneous Taxpayers

Giovanni, Domenico De; Lamantia, Fabio; Pezzino, Mario

doi:10.1007/978-981-15-3623-6_5

Cited by 2 publications

(2 citation statements)

References 23 publications

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“…Moreover, the concept of systemic opportunity structures extends to the socio-economic dimensions that influence tax behavior. Studies by [ 90 , 91 ] highlight how systemic inequalities and perceived injustices in the tax system can lead to increased tax evasion. For instance, if certain segments of the population or business sectors benefit disproportionately from tax exemptions or credits, this can create a sense of unfairness and motivate other groups to evade taxes, thus contributing to broader revenue leakage.…”

Section: Research Framework and Hypothesis Developmentmentioning

confidence: 99%

Investigating the dynamics of tax evasion and revenue leakage in somali customs

Nor,

Mohamed

2024

PLoS ONE

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This study aims to investigate the dynamics of tax evasion and revenue leakage in the Somali customs framework, providing insights into the systemic opportunity structures, tax governance deficiencies, and personal incentive structures that facilitate these practices. By applying agency theory and rent-seeking theory, this research seeks to deepen the understanding of the complex relationship between individual motivations and systemic vulnerabilities in exacerbating corruption and tax evasion in a post-conflict governance context. By employing structural equation modeling (SEM) within the ADANCO-SEM analysis framework, this study analyzes primary survey data. This approach allows for a comprehensive examination of the relationships between systemic, governance, and personal factors contributing to corruption and tax evasion. The findings reveal a significant positive relationship between systemic opportunity structures, tax governance deficiencies, and personal incentive structures and the prevalence of tax evasion and corruption. Specifically, systemic opportunity structures were found to significantly influence both tax governance deficiencies and personal incentive structures, highlighting the intertwined nature of these factors in facilitating corrupt practices and tax evasion in Somali customs. This study underscores the urgent need for comprehensive reforms targeting systemic vulnerabilities, enhancing tax governance frameworks, and aligning personal incentives with the public interest. Practical applications include the adoption of advanced technological solutions for improved monitoring and transparency, as well as the development of targeted training programs for customs officials to foster ethical standards and compliance. This research contributes to the existing body of knowledge by providing a unique empirical examination of corruption and tax evasion in the context of Somali customs, a largely underexplored area in the literature. By integrating agency theory and rent-seeking theory, this study offers novel insights into the mechanisms of corruption and tax evasion, highlighting the importance of addressing both systemic and individual factors in combating these issues.

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Section: Research Framework and Hypothesis Developmentmentioning

confidence: 99%

Investigating the dynamics of tax evasion and revenue leakage in somali customs

Nor,

Mohamed

2024

PLoS ONE

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“…De Giovanni et al [12] demonstrated that analysis of long-run distribution of evaders and preferences of the game participants choosing from the possible strategies of tax behaviour can help formulate an optimal tax control strategy for specific national contexts.…”

Section: Literature Review 21 Research On the Factors Of Tax Evasionmentioning

confidence: 99%

The Impact of the Size of Enterprises on Tax Evasion in the Forestry Industry of Russia

Labunets¹,

Mayburov²

2022

JTR

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The problem of low tax revenues and a large shadow sector is relevant to many countries and industries, and the forestry industry in Russia is no exception. This study examines the forms of tax evasion in various segments of the forestry industry to evaluate the impact of the size of businesses and the level of tax audit risk on the frequency of same-type tax responses. The hypothesis is that same-type tax responses in the form of tax evasion are observed in businesses of all sizes of the forestry industry. The frequency of these tax responses correlates with the level of tax audit risk. The representative sample of micro-, small and mid-sized businesses comprises 7,910 enterprises. For each enterprise included in the sample we calculated the level of tax audit risk for the period of 2017-2020. Audit risk was calculated as a cumulative indicator of the incidence of non-compliance, which was detected by comparing the calculated and normative values of the criteria described in the Federal Tax Service’s Concept of the System of Planning of On-Site Tax Audits. The study found that the businesses of all sizes from all sectors of the forestry industry resorted to tax evasion. The specific forms and structural elements of their responses were described. The correlation and regression analysis has shown that there is a strong direct relationship between the level of tax audit risk and the frequency of same-type tax responses. The occurrence of same-type tax responses points to the weaker impact of economic factors within the traditional model of tax behaviour. These findings can be of interest to the tax authorities and policy-makers seeking to raise tax revenues collected from enterprises of the Russian forestry industry.

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Evolutionary Tax Evasion, Prospect Theory and Heterogeneous Taxpayers

Cited by 2 publications

References 23 publications

Investigating the dynamics of tax evasion and revenue leakage in somali customs

Investigating the dynamics of tax evasion and revenue leakage in somali customs

The Impact of the Size of Enterprises on Tax Evasion in the Forestry Industry of Russia

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