Tax evasion and tax avoidance

Alstadsæter, Annette; Johannesen, Niels; Herry, Ségal Le Guern; Zucman, Gabriel

doi:10.1016/j.jpubeco.2021.104587

Cited by 50 publications

(25 citation statements)

References 32 publications

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“…The higher the value of the leverage ratio, the higher the amount of funding from third party debt used by the company and the higher the interest costs arising from the debt. The results of this study are in line with research conducted showed that leverage had no effect on tax avoidance (Alstadsaeter et al, 2022;Damayanti & Wulandari, 2021).…”

Section: Discussionsupporting

confidence: 90%

“…Taxes are one of the biggest contributors to a country's income (Alstadsaeter et al, 2022;Uemura, 2022). This can be seen in the growth of tax revenue in 2019 of 1,545.3 Trillion Rupiah's, compared to nontax state revenue in the same year, which was only 405 Trillion Rupiah (Damayanti & Wulandari, 2021).…”

Section: Introductionmentioning

confidence: 99%

“…Tax avoidance is the process of controlling actions in order to avoid the consequences of imposing taxes that are not desired but are still within the framework of tax regulations (Alstadsaeter et al, 2022;Chen et al, 2022;T. Tang et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Influence of Tunneling Incentive, Risk Management and Company Characteristics on Tax Avoidance with Corporate Social Responsibility Disclosure Asa Moderating Variable In Mining Companies Listed on IDX

Suripto

Novitaria

2021

IJSSB

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In Indonesia, there are tax evasion cases involving taxpayers paying taxes that must be paid in various ways. This gap phenomenon occurs in the case of a coal mining company that has been proven to have evaded tax. In addition, there are many more cases that show corporate tax evasion and have caused many state losses that impact the country's economic growth because of their efforts to reduce costs which are a source of income for the state. This study aims to provide empirical evidence of the effect of applying tunneling incentives, risk management, and firm characteristics using the leverage ratio and firm size, as independent variables, on tax avoidance as the dependent variable, with the use of Corporate Social Responsibility (CSR) as the independent variable. Variable moderator. Determination of the sample using the purposive sampling technique obtained a sample of 8 companies with 40 observational data. The analysis technique and hypothesis testing were carried out by panel data regression analysis through Eviews-11. The results showed that tunneling incentive and firm size had a significant positive effect on tax avoidance. Risk management and leverage do not affect tax avoidance. Corporate social responsibility can only moderate the effect of tunneling incentives on tax avoidance and firm size on tax avoidance but cannot moderate the effect of risk management and leverage.

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Section: Discussionsupporting

confidence: 90%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Influence of Tunneling Incentive, Risk Management and Company Characteristics on Tax Avoidance with Corporate Social Responsibility Disclosure Asa Moderating Variable In Mining Companies Listed on IDX

Suripto

Novitaria

2021

IJSSB

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“…However, due to the existence of a centralized third-party platform, this can easily lead to fraudulent behaviors such as data and signature tampering. On the other hand, in the process of financial investment, there is a problem of paying taxes [4]. To evade taxes, the financial investment advisor signs a "yin-yang contract" with the client.…”

Section: Introductionmentioning

confidence: 99%

Delegate contract signing mechanism based on smart contract

Xiong

Hu²

2022

PLoS ONE

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In this paper, a delegate contract signing solution is proposed to eliminate the potential risk of contract fraud caused by information and interest asymmetry. By utilizing the functional properties of the Ethereum blockchain and smart contracts, a delegate contract signing mechanism is established. By running the mechanism, the delegate contract signing information is received and processed, and the information is broadcast to the blockchain network nodes. By designing the algorithms of "requesting contract signing", "successful contract signing" and "contract fraud dispute resolution", the delegate contract signing is realized. By proposing algorithms and their calling processes, the smart contracts are completed. Finally, the smart contracts based on the solution are tested and verified. The source code of the smart contracts has been published on GitHub.

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“…Some elements of the creative accounting of business entities are reflected in tax evasion. Tax evasion is a negative phenomenon in Slovakia and throughout the world (Terzic & Berger, 2020;Li et al, 2021;Ermasova, Haumann & Burke, 2021;Alstadsaeter et al, 2022). It is not entirely possible to eliminate tax evasion, but it is possible to reduce the incidence of tax evasion (Ngah, Ismail & Abd Hamid, 2021;Hungerman, 2022;Rashid et al, 2022;Hola, Zidkova, & Arltova, 2022;Mu, Fentaw, & Zhang, 2022;Slemrod & Velayudhan 2022).…”

Section: Introductionmentioning

confidence: 99%

Detection of tax evasion using tax audits in the Slovak Republic

Víghová¹

2022

JESI

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Tax evasion causes a significant shortfall in revenues from the state budget in the Slovak Republic and the European Union. Therefore, the European Union states are looking for ways to detect tax evasion. The most common tax evasion occurs from value-added tax. It is not possible to eliminate tax evasion, but it is possible to effectively see tax evasion and fight against tax evasion through legislation as well as effective tax control. The article aims to point out illegal tax evasion in the area of value-added tax and to point out the fight against tax evasion. Methods of analysis and comparison were used in the research. The study was carried out based on data from the Financial Administration of the Slovak Republic, where the results of control activities were analyzed with a focus on value-added tax as well as the effectiveness of the control activities of individual tax authorities within the Slovak Republic. I drew attention to the most frequently occurring tax evasions of value-added tax. The continuation of the research will be the analysis of tax evasion in corporate income tax. These research results will be published in the following article.

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Tax evasion and tax avoidance

Cited by 50 publications

References 32 publications

Influence of Tunneling Incentive, Risk Management and Company Characteristics on Tax Avoidance with Corporate Social Responsibility Disclosure Asa Moderating Variable In Mining Companies Listed on IDX

Influence of Tunneling Incentive, Risk Management and Company Characteristics on Tax Avoidance with Corporate Social Responsibility Disclosure Asa Moderating Variable In Mining Companies Listed on IDX

Delegate contract signing mechanism based on smart contract

Detection of tax evasion using tax audits in the Slovak Republic

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