Tax Evasion and Rational Choice of the Taxpayer
Анотація
The model of rational choice of the taxpayer who makes the decision about tax evasion is presented in the article. The influence on the decision about tax evasion of the following factors is analysed: average tax rate; the size of penalty sanctions; probability of revealing the fact of evasion; brokerages paid to mediators who assist to tax evasion; evasion transaction costs. It is grounded that lowering of tax rates produces no significant influence on reduction of evasion scale, and for this purpose it is necessary to raise operating costs for mediators and decrease the general level of corruption in the country.
Класифікація
Ідентифікатори
Рецензії (0)
Написати рецензіюРецензій ще немає. Будьте першим!
Схожі роботи
Tax, investment, institutional and social channels of economic shadowing: Challenges for macro-financial stability and good governance
Схоже за: Corporate Taxation and Avoidance · Taxation and Compliance Studies · Fiscal Policy and Economic Growth
Mitigating the shadow: Exploring taxes as solutions
Схоже за: Corporate Taxation and Avoidance · Taxation and Compliance Studies · Fiscal Policy and Economic Growth
Innovations in assessing the efficiency of the instruments for the national economy de-shadowing: the state management aspect
Схоже за: Corporate Taxation and Avoidance · Taxation and Compliance Studies · Fiscal Policy and Economic Growth
Modern vectors of development of the country’s tax system: International experience
Схоже за: Corporate Taxation and Avoidance · Taxation and Compliance Studies · Fiscal Policy and Economic Growth
TAX INCENTIVE SCHEMES AND BALANCED REGIONAL ECONOMIC GROWTH IN TURKEY
Схоже за: Corporate Taxation and Avoidance · Taxation and Compliance Studies · Fiscal Policy and Economic Growth
The Impact of Tax Morality on Tax Evasion: Evidence of EU Countries
Схоже за: Corporate Taxation and Avoidance · Taxation and Compliance Studies · Fiscal Policy and Economic Growth