Insights into Corporate Tax Evasion and Its Ramifications on Overall Budget Revenue: An Empirical Study
Yazan Abu Huson,
Mousa Almousa,
Mohammad Alqudah
Abstract:This paper addresses the pressing concern of corporate tax evasion recognized by several nations, employing insights from public choice theory and tax compliance theory. The research aims to evaluate the ramifications of corporate tax evasion on public revenue, public expenditures, tax rates, and the prevailing budget deficit. Methodologically, the study utilizes questionnaire data and employs structural equation modeling for analysis. The findings indicate that tax evasion is significantly influenced by multi… Show more
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