Optimal tax policy under tax evasion

Economides, George; Philippopoulos, Apostolis; Ρίζος, Αναστάσιος

doi:10.1007/s10797-019-09564-7

Cited by 9 publications

(1 citation statement)

References 33 publications

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“…However, empirical evidence has shown that there is a direct relationship between tax increases and tax evasion rates (Owusu et al, 2020;Arias, 2010;Bejarano-Navarro, 2008;Agusti & Rahman, 2023;Menezes de Carvalho & Cabralde de Ávila, 2022). The high evasion rates generated by tax rates create an economic imbalance and unsustainability of economic activity, which promotes entrepreneurs and tax professionals to design mechanisms to reduce contributions through nonpayment and avoidance practices (Economides, Philippopoulos andRizos, 2020. Macías, Agudelo andLópez, 2007;Hori et al, 2022) Hence, many businessmen have decided not to contribute with taxes, due to the high tax rates and seek mechanisms to not report their operations (Gómez and Morán, 2020;Juan Carlos Díaz Navarro, Barbara Gisella Cruz Vargas, 2016).…”

Section: Introductionmentioning

confidence: 99%

Evidencia empírica de la cultura fiscal en los comerciantes del mercado popular de Montería-Colombia

Fuentes Doria,

Díaz Ballesteros,

Fajardo Pereira

et al. 2023

FACE

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El estudio sobre cultura fiscal se enfocó en describir los principales aspectos contables y tributarios que presentan los comerciantes en el desarrollo de la responsabilidad contable y tributaria en Colombia. La metodología se basó en la aplicación de un instrumento tipo encuesta a 76 comerciantes del mercado popular. Los resultados revelan con respecto a la actitud frente a la evasión tributaria. Un alto nivel de conocimiento por parte de los contribuyentes y un alto nivel de aceptación social de las prácticas de evasión tributaria. Asimismo, consideran que hacer trampa en la evasión no generaría malestar por parte de las personas de su entorno y sus familias.

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Section: Introductionmentioning

confidence: 99%

Evidencia empírica de la cultura fiscal en los comerciantes del mercado popular de Montería-Colombia

Fuentes Doria,

Díaz Ballesteros,

Fajardo Pereira

et al. 2023

FACE

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Tax Reform Its Impact on Economy

Damiran

2024

Knowledge Transformation and Innovation in Global Society

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

Feltenstein

Martínez-Vázquez

Datta

et al. 2022

Int Econ Econ Policy

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The Andrew Young School of Policy Studies was established at Georgia State University with the objective of promoting excellence in the design, implementation, and evaluation of public policy. In addition to two academic departments (economics and public administration), the Andrew Young School houses seven leading research centers and policy programs, including the International Center for Public Policy.The mission of the International Center for Public Policy (ICePP) at the Andrew Young School of Policy Studies is to provide academic and professional training, applied research, and technical assistance in support of sound public policy and sustainable economic growth in developing and transitional economies.ICePP is recognized worldwide for its efforts in support of economic and public policy reforms through technical assistance and training around the world. This reputation has been built serving a diverse client base, including the World Bank, the U.S. Agency for International Development (USAID), the United Nations Development Programme (UNDP), finance ministries, government organizations, legislative bodies, and private sector institutions.The success of ICePP reflects the breadth and depth of its in-house technical expertise. The Andrew Young School's faculty are leading experts in economics and public policy and have authored books, published in major academic and technical journals, and have extensive experience in designing and implementing technical assistance and training programs. Andrew Young School faculty have been active in policy reform in over 40 countries around the world. Our technical assistance strategy is not merely to provide technical prescriptions for policy reform, but to engage in a collaborative effort with host governments and donor agencies to identify and analyze the issues at hand, arrive at policy solutions, and implement reforms.ICePP specializes in four broad policy areas:  Fiscal policy (e.g., tax reforms, public expenditure reviews)  Fiscal decentralization (e.g., reform, intergovernmental transfer systems, urban finance)  Budgeting and fiscal management (e.g., local, performance-based, capital, and multiyear budgeting)  Economic analysis and revenue forecasting (e.g., micro-simulation, time series forecasting)For more information about our technical assistance activities and training programs, please

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Optimal tax policy under tax evasion

Cited by 9 publications

References 33 publications

Evidencia empírica de la cultura fiscal en los comerciantes del mercado popular de Montería-Colombia

Evidencia empírica de la cultura fiscal en los comerciantes del mercado popular de Montería-Colombia

Tax Reform Its Impact on Economy

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

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