The diverse tax burdens and economic situations of EU member states are causing investors to relocate their investments to countries that offer better tax conditions and a better economic environment. The total amount of corporate tax revenue is ther...
This article discusses the impact of incomplete tax transparency on tax evasion. While FATCA and CRS address some forms of tax evasion, tax evaders may still use other tax evasion opportunities. Anti-tax evasion measures might not be effective or cos...
How can an income tax system be designed to exploit human nature and a free market to create a poverty free society, while balancing budgets without disproportional tax burdens? Such a tax system, with universal character, is deduced from the followi...
To a large extent, the body of research that looks at individuals’ compliance with the law focuses on the dichotomy between compliance as rule-following and noncompliance as rule-breaking. However, a fascinating case of noncompliance is that wh...
This theoretical paper studies the relation between tax audits and labour market outcomes (job creation and unemployment) in an economy that contemplates penalties for firms that evade taxes and rewards for firms that comply with tax rules. Intuitive...
This study investigates tax buoyancies in Indonesia. It analyzes the cointegration relationship between the regional gross domestic product (RGDP), along with several control variables, and tax revenues. Focusing on personal income tax (PIT), corpora...
This study is based on a sample of the thirty Chilean companies with the highest stock presence and which demonstrate opacity problems in their tax sustainability related to the GRI 207 standard available since 2019 (which emphasizes the disclosure o...
Complex tax systems can result in tax evasion, which further impacts the revenues necessary to achieve sustainable development goals. Enhancing taxpayer education, tax knowledge, and tax fairness perception is essential for boosting revenues to suppo...
2 November 2024
Background: States adopt different tax bases for smokeless tobacco (SLT), making tax incidence on SLT not directly comparable across states. In addition, how taxes are passed through to SLT prices among states that impose specific taxes, and whether...
Governments worldwide cannot collect the required tax revenue for their planned activities. This study aims to assess how inefficient VAT audit function and related factors affect tax revenue performance in Amhara Region, Ethiopia. The study used pri...
This study examines the association between the effective corporate tax rate and the volatility of future effective corporate tax rates in Korean companies. We analyzed the effect of corporate governance on the association between tax avoidance and t...
This paper mainly studies tax inspection decision-making technology, aiming to improve the accuracy and robustness of target recognition, state estimation, and autonomous decision making in complex environments by constructing an application that int...
As tax is related to the sustainable growth of societies around the world, international tax avoidance by multinational enterprises (MNEs) has gained public attention. The Organization for Economic Co-operation and Development (OECD) introduced the B...
This paper endeavours to investigate whether a complex tax system influences firms’ propensity toward tax evasion across countries. To achieve the objectives of this study, we utilised the World Bank Enterprise Survey and the World Bank’s...
This article highlights the complexity of taxation surrounding cryptocurrency transactions due to the lack of uniform regulation, creating uncertainty for both taxpayers and tax authorities. After determining the tax obligations of individuals in tax...
Tax practitioners (such as accountants and bookkeepers) are important enablers of tax compliance. Taxpayers, particularly small businesses, look to tax practitioners for expert advice because of increasingly complex tax legislation. This study’...
This article examines the role of environmental taxation in mitigating environmental problems and contributing to sustainability in Mexico. It focuses on environmental tax revenues and tax expenditures since the 2014 Public Financial Reform (PFR), ac...
This study aims to investigate the effects of managerial ability (MA) on the trade-off between tax and nontax costs in the sustainability perspectives of firms. An effective tax planning for corporate sustainability is to consider tax and financial r...
With the increasing severity of environmental threats, the role of governance in environmental protection is particularly important. This paper examines the policy effects of environmental regulation and its implementation and regulatory heterogeneit...
This paper empirically analyses the effects of the tax complexity and other elements, such as natural resource revenues, public expenditure, and the capacity of the statistical system, on the efficiency of Ecuadorian Customs Administration. For this...
This study examines the investment efficiency of firms engaging in tax avoidance in Indonesia. We test 2064 firm-year observations of Indonesian listed firms from 2010–2019 and document a positive relationship between tax avoidance and investme...
The performance of tax administrations (TAs) is usually described as their capacity to complete activities with the minimum of resources engaged. Accordingly, tax administration performance is a multifaceted phenomenon, and measuring and benchmarking...
(1) Background: There are still few studies that discuss corporate tax risk, especially those related to tax compliance and the Slippery Slope Framework. Meanwhile, in practice, tax risk, which is tax uncertainty, is essential in corporate tax compli...
The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax...
This study examined how perceived tax–benefit reciprocity and identification with the country explain tax morale of immigrants versus the native-born population, and how immigrants’ tax morale evolves over time. The study used data from a...
Faced with increasing conflicts between economic and environmental development, it is extremely urgent to promote the green growth of enterprises. As an incentive environmental regulation measure, an environmental tax has been proven to effectively a...
Taxes represent a significant expense for many companies, prompting a strong incentive to minimize tax liabilities through strategies known as tax avoidance. This research explores the impact of tax avoidance and tax risk disclosure on the cost of de...
The purpose of this article is to research how companies optimize income tax with the ambition to maintain the achieved sales and profits at the highest possible level. Its purpose is to find out whether companies in Slovakia compensate for higher ta...
Tax compliance remains a critical issue in corporate taxation research, particularly in understanding the causal link between the administration of corporate tax and tax avoidance. This study investigates the potential simultaneous relationship betwe...
We here examine the frequent claim that an increase in the tax base and a decrease in tax evasion will compensate for a loss in tax revenues caused by a lower tax level. Using a unique data set for the estimated underground economy in Italy from 1982...
Digital transformation has been accelerating the development of the global tax landscape, giving multinational companies the potential to generate revenue from certain jurisdictions without any physical presence in the relevant countries. This condit...
The purpose of this article is to study the tax sustainability of agricultural companies in Ukraine. This article developed the following working hypotheses, which were derived from the main purpose of the study. The methodology for the assessment of...
Tax amnesty programs are often used by governments to improve tax compliance and to increase tax revenue. However, the policy choice to provide a tax amnesty often results in adverse consequences, including the violation of other legal rules. For thi...
The aim of this study is to show the tax rate of management control of the legislation according to the tax residence of the people who obtain income from wages. The questions considered here are: Is the income tax rate applied to national resident w...
Tax evasion remains a complex issue for tax authorities, policymakers, and researchers. While socio-psychological factors have been researched, their impact on tax evasion among SMEs has not yet been determined. This paper empirically analyses the ef...
This paper attempts to extend the theoretical and empirical methodology employed in previous literature, by proposing a utility maximization process to estimate the optimal tax revenue from a sample of 30 countries. It is shown that an optimal tax sy...
The e-Bupot Unification application was published in order to provide ease of administration, especially for tax with holders. The purposes of this study are to describe what tax obligations can be fulfilled by a tax withholder using this application...
Fiscal arrangements have significant influences on the use of land in China. The tax collection reform in 2002 stipulates that firms establish after the reform are levied by the state tax bureau while those established before the reform continue to b...
This paper investigates tax competitiveness among the EU member countries. The tax competition of countries causes both positive and negative effects on macroeconomic processes such as the effectiveness of government spending, the rationality of supp...
Using A-share listed companies in Shanghai and Shenzhen from 2015 to 2021 as the research sample, a fixed-effects model was used to examine the effect of the reduction of corporate tax burden on investment efficiency under the tax reduction policy, a...
Guangdong, as China’s most affluent province, which is representative in terms of its industrial and energy consumption structure, will deal with an important issue about how to change its environmental management policies from command-and-control st...
Tax compliance is an issue that can be traced back to the introduction of taxes, which is the reason such compliance remains a significant topic in the current literature of academia and practice. Prior studies on the topic of tax compliance or non-c...
Taxation serves as a vital lifeline for government revenue, directly contributing to national development and the welfare of its citizens. Ensuring the efficiency and effectiveness of the tax collection process is essential for maintaining a sustaina...
Sustainability gets higher on the policy agenda of many countries in terms of the UN Sustainable Development Goals. Unethical tax behaviour diminishes the tax system’s sustainability, but paying taxes is necessary if we want to contribute to so...
Considered by some authors as blindsiding sustainable finance, tax evasion and avoidance represents a measurement problem. This research aims at measuring corporate tax avoidance as a risk continuum and at correlating this measure of risk with financ...
This study examines how socialization costs, inspection costs, collection costs, motor vehicle tax rates (Pajak Kendaraan Bermotor, PKB), vehicle ownership transfer tax rates (Bea Balik Nama Kendaraan Bermotor, BBNKB), the Corruption Perception Index...
This study examines compliance behavior in the context of environmental tax policies, highlighting the essential role that these policies play in achieving the objectives of the Sustainable Development Goals (SDGs). Environmental taxes are crucial in...
Recent decades have seen a rapid increase in social welfare spending in South Korea. Along with rapid population aging and increased demands for social welfare programs, securing a sustainable level of taxation is becoming urgent. Thus, this study ex...
With the growing importance of sustainable development, ESG is receiving attention from governments, firms, and investors. This study uses the reform of China’s tax inspection system—Golden Tax Project III—as a quasi-natural experim...
Taxes are imperative for the economy and businesses for better growth and development. Understanding the taxes and having the right approach towards them can make a vast difference between the success and failure of businesses. Therefore, the present...
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