Tax Evasion and Ethics: A Demographic Study of 33 Countries

McGee, Robert W.; Tyler, Michael

doi:10.2139/ssrn.940505

Cited by 54 publications

(34 citation statements)

References 21 publications

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“…The marginal effects estimates of the bivariate probit model indicate that male ownership increases the propensity of tax payment relative to female ownership. These results on ownership and propensity to pay tax are consistent with the findings of some studies (McGee & Tyler, ; Antwi et al, ). In line with the findings of some studies in the literature (Yalama & Gumus, ; Akinaboade, and Antwi et al, ), the marginal effects estimation results for propensity to pay tax shows that having at least primary education increases the likelihood of paying tax.…”

Section: Estimation Results and Discussionsupporting

confidence: 92%

The Extent and Determinants of Tax Gap in the Informal Sector: Evidence from Ghana

Danquah

Osei‐Assibey

2018

J of Intl Development

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In this paper, we attempt to estimate the tax gap in the informal sector as well as the contributing factors of the tax losses in SSA countries using Ghana as a case study. Using micro data on non-farm household enterprises obtained from the sixth round of the Ghana Living Standards Survey as well as data on quarterly tax payable by specified small scale enterprises derived from the Small Tax Payer office of the Ghana Revenue Authority, the findings show that the national potential and actual taxes in the informal sector are US$ 81 974 846 and US$ 25 023 273, respectively, reflecting an estimated national tax gap or loss of approximately US$ 56 951 573. Firm level variables such as type of business, urban location and experience of the firm significantly increase the propensity to pay tax and reduce the tax gap.

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Section: Estimation Results and Discussionsupporting

confidence: 92%

The Extent and Determinants of Tax Gap in the Informal Sector: Evidence from Ghana

Danquah

Osei‐Assibey

2018

J of Intl Development

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“…The effect of a low formal sector income on the perceived risk of detection is therefore likely to be ambiguous. Some of this ambiguity can be dispelled by a study on tax evasion and ethics by McGee and Tyler (2006).…”

Section: Econometric Analysis Of Perceived Risk Of Detectionmentioning

confidence: 99%

“…There is evidence that men, more so than women (the excluded modality), believe that it is less risky (because of the negative sign) to participate in the informal sector, given the estimated coefficient of -0.157 (significant at 5%) attached to the Male modality of the Sex attribute. This result is reinforced by McGee and Tyler (2006), who establish that men are more likely to evade taxes because men, more than women, think that tax evasion is not unacceptable. Business people living in sub-urban communities believe, more than their rural counterparts (reference modality) that there is a risk of detection.…”

Section: Econometric Analysis Of Perceived Risk Of Detectionmentioning

confidence: 99%

Small-Business Participation in the Informal Sector of an Emerging Economy

Sookram

Watson

2008

The Journal of Development Studies

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We investigate the characteristics of the owners of small businesses that participate in the informal sector of an emerging economy and their perception of the risk of detection by tax authorities while doing so. Data are gathered from a survey covering 1027 small businesses in Trinidad and Tobago. Results suggest that small-business owners are motivated to participate in the informal sector when they believe that the risk of detection by the tax authorities is low and that government regulations are burdensome, but there is no evidence that the tax rate itself is an issue. Their perception of the risk of detection by the tax authority is determined largely by the time they spend and the income they earn in the formal sector.

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“…Tax evasion is a worldwide phenomenon. The problem is especially acute in transition and developing economies, since they do not have an appropriate infrastructure in place to collect taxes (McGee and Tyler, 2006). Tax evasion is widespread phenomenon and continues to be a problem for many countries (Tsakumis et al 2007;Nur-tegin, 2008).…”

Section: Introductionmentioning

confidence: 99%

Tax Evasion in Bosnia and Herzegovina: Perception From Taxpayers and Tax Inspectors

Terzić¹,

Džakula²,

Muminović³

2020

EJEF

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Tax evasion is more of a disciplinary problem, produced by numerous, big and turbulent changes. The growing problems with tax evasion are present all over the world and they require a global solution of the problem. Although tax evasion is a global phenomenon, this is also the issue that most developed countries in the world are dealing with, there are significant differences between individual countries, all depending on the legal order, the entire social system and it is depending from country to country, and this is especially evident among transitioning countries. The problem of tax evasion is particularly acute in Bosnia and Herzegovina (hereinafter BiH). The main research result indicates that tax evasion has multiplicative effects; by reducing tax evasion, the situation in public finances improves substantially. This article discusses tax evasion in BiH and the perception of taxpayers and tax inspectors towards tax evasion. In this line, this article presents the theoretical analysis of the phenomenon of tax evasion (which is not a goal in itself), including the empirical analysis factors that have the greatest influence on tax evasion by using logistic regression modeling method. The paper checks the main hypothesis by identifying the factors that affect tax evasion and by determining their significance and impact, it is possible to construct logit model for determining factors of tax evasion in BiH.

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Tax Evasion and Ethics: A Demographic Study of 33 Countries

Cited by 54 publications

References 21 publications

The Extent and Determinants of Tax Gap in the Informal Sector: Evidence from Ghana

The Extent and Determinants of Tax Gap in the Informal Sector: Evidence from Ghana

Small-Business Participation in the Informal Sector of an Emerging Economy

Tax Evasion in Bosnia and Herzegovina: Perception From Taxpayers and Tax Inspectors

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