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Tytuł:
THE INDIVIDUAL TAXPAYER UTILITY FUNCTION WITH TAX OPTIMIZATION AND FISCAL FRAUD ENVIRONMENT (Funkcja indywidualnej uzytecznosci podatnika z uwzglednieniem optymalizacji i oszustw podatkowych)
Autorzy:
Pankiewicz, Pawel
Powiązania:
https://bibliotekanauki.pl/articles/599718.pdf
Data publikacji:
2011
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
TAX EVASION
TAXATION THEORY
TAXPAYER UTILITY
Opis:
In this paper I examine a taxpayer utility function determined by the extended set of variables - i.e. consumption, labor and tax-evasion propensity. This constitutes the main framework for the analysis of taxpayer's decision making process under assumption that in the economy there exist two main reduction methods: a) access to tax optimization techniques, which may decrease effective tax burden and are fully compliant with binding laws, but generate transactional costs and 2) possibility of fiscal fraud - in particular tax evasion, as the alternative method of reducing tax due, which has no direct transactional costs, but involves tax litigation risk.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2011, 7, 3; 52-58
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Factors Influencing Tax Evasion from a Global Perspective in the Light of Gender
Autorzy:
McGee, Robert W.
Shopovski, Jovan
Bolek, Monika
Powiązania:
https://bibliotekanauki.pl/articles/2121900.pdf
Data publikacji:
2022-09-14
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
tax evasion
factors
gender
global perspective
Opis:
The purpose of the article/hypothesis: The goal of this paper is to analyze tax evasion with special emphasis on gender. Factors influencing tax noncompliance such as age, income, education, confidence in government, political scale and religiosity are analyzed. Methodology: Tax evasion is analyzed based on the most recent (Wave 7) World Value Survey data with the significance of differences between respondents, correlation and regression models analysis. Results of the research: It has been found that there are significant differences between the global approach and groups of males and females when the acceptance of cheating on taxes is taken into consideration. The analysis of groups reflected the fact that all factors influence respondents in the same way without distinguishing between males and females.
Źródło:
Finanse i Prawo Finansowe; 2022, 3, 35; 9-26
2391-6478
2353-5601
Pojawia się w:
Finanse i Prawo Finansowe
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Tax Avoidance Clause: Do We Want it, Do We Need it?
Autorzy:
Nieborak, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/685043.pdf
Data publikacji:
2017
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
tax
tax evasion
tax avoidance clause
the Tax Ordinance
Opis:
The aim of this paper is to outline the institution of the tax avoidance clause which has recently been re-introduced to the Polish legal system. The clause is known in many legal systems worldwide, and always arouses numerous controversies, which arise primarily from the subjectivity as well as, partly, the retroactivity of its application, which is based on extremely general principles, leaving a vast interpretative margin to the tax authorities enforcing the clause. Selected problems arising from the implementation of the tax avoidance clause in the Polish legal system have been analysed. These theoretical problems will be real once the clause has been enforced.
Źródło:
Adam Mickiewicz University Law Review; 2017, 7; 199-211
2450-0976
Pojawia się w:
Adam Mickiewicz University Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Transfer Pricing as an Institution Supporting the Anti-Optimization Clause in Counteracting Tax Avoidance
Autorzy:
Wach, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/2159865.pdf
Data publikacji:
2022-03-31
Wydawca:
Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Tematy:
tax avoidance
harmful tax competition
tax evasion transfer pricing
Opis:
The purpose of this study is to show the relationship between transfer pricing regulations and the anti-tax avoidance clause. The paper discusses the axiology of legal regulations aimed at counteracting tax avoidance practices and the use of non-market prices in relations between related entities. An attempt was made to present the concept of the phenomenon of harmful tax competition, also the essence of tax avoidance, and to contrast this concept with the phenomenon of tax evasion. The phenomenon of tax optimization was also indicated. The relationship between the provisions of the general anti-optimization clause and transfer prices that determine the appropriate state of prices between related entities within the meaning of tax law was also subjected to a detailed analysis.
Źródło:
Financial Law Review; 2022, 25, 1; 110-125
2299-6834
Pojawia się w:
Financial Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Typology of taxpayers and tax policy
Autorzy:
Niesiobedzka, Malgorzata
Powiązania:
https://bibliotekanauki.pl/articles/430824.pdf
Data publikacji:
2014-09-01
Wydawca:
Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:
taxpayers
tax compliance
tax evasion
tax morale
tax fairness
Opis:
The issue how to reduce of tax evasion is widely discussed in the literature. A public authority may affect the behavior of taxpayers, not only through economic factors, but also by strengthen fiscal discipline. In this process especially role play such issues as tax morale, tax mentality and perceived tax justice. The purpose of the study was to identify groups of taxpayers with similar attitudes towards taxes and similar tax behaviors. Cluster analysis elicited four types of tax payers: Intrinsic Tax Payer, External Tax Payer, Intrinsic Tax Evader, External Tax Evader. In the study the most common were the first two types of taxpayers. Elicited types correspond with motivational tax postures identified by Braithwaite(2001, 2003) and Torgler (2003). The conclusions sum up the key issues discussed, policy implications and the limitation of the analysis.
Źródło:
Polish Psychological Bulletin; 2014, 45, 3; 372-379
0079-2993
Pojawia się w:
Polish Psychological Bulletin
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The study of the effects of tax evasion and tax revenues on economic stabilities in OECD countries
Autorzy:
Mehrara, Mohsen
Farahani, Yazdan Gudarzi
Powiązania:
https://bibliotekanauki.pl/articles/1191371.pdf
Data publikacji:
2016
Wydawca:
Przedsiębiorstwo Wydawnictw Naukowych Darwin / Scientific Publishing House DARWIN
Tematy:
Economic stability
Panel data
Tax evasion
Tax revenue
Opis:
The issue of tax evasion has received a considerable attention from researchers and policy making institutions over the past decades. Various studies have been conducted on tax evasion and tax avoidance, and its effects on income inequality and economic growth. The main purpose of this paper is to examine the effect of tax evasion and government tax revenues on economic stability. For this reason, 29 OECD countries’ data from 1990-2013 is used and panel approach is applied to estimate the results. In the first step, using monetary approach, an index for tax evasion for OECD countries is estimated. In the second step, the effects of tax evasion and tax revenues on economic stability are studied. The results show that tax evasion and income tax rate has a U shape relationship. That is, as tax rate increase the probability of tax evasion would also increase. Also, it is found that tax evasion lead to economic instability and more tax revenues will be beneficial to a better economic condition.
Źródło:
World Scientific News; 2016, 33; 43-55
2392-2192
Pojawia się w:
World Scientific News
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Unikanie opodatkowania jako zagadnienie etyczno-moralne z punktu widzenia łódzkich studentów
Tax Evasion as an Ethical Issue From the Point of View of the Students of Lodz
Autorzy:
Śmigielski, Witold
Powiązania:
https://bibliotekanauki.pl/articles/964219.pdf
Data publikacji:
2010-05-15
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
tax evasion
tax morality
a survey among students
Opis:
According to the Catholic Social Teaching, tax evasion is ethically reprehensible and people who do it commit sin. The Catholic Church based its opinion first of all on the Holy Scripture (the teaching of Jesus, St. Peter’s and St. Paul’s). Also pope John Paul II, primate of Poland Stefan cardinal Wyszyński and Joseph cardinal Höffner objected to tax frauds. The survey was conducted among the students of the University of Lodz and of the Medical University of Lodz. Its aim was to examine the students’ opinion about tax evasion. The students’ answers were grouped with regard to church attendance in order to trace if there exists a correlation between church attendance and tax morality. Statistical analysis indicated a connection between church attendance and tax morality. The highest tax morality was noticed in the group of regularly practising Catholics, a bit smaller in the non-practising or unbelieving group of people and the least tax morality was noticed among the irregularly practising group of Catholics. According to the students’ opinion, the main reason to pay taxes is for fear of financial sanction. Among other reasons the respondents listed that it is a national duty or that it is necessary to cover national expenditures. It is optimistic, however, that most of the students declared to pay the taxes fairly, if they run their own corporations in the future.
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2010, 13, 1
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Możliwości i ograniczenia oddziaływania władzy publicznej na zjawisko uchylania się od podatków dochodowych
The prospects and constraints of the impact of public authority on income tax evasion
Autorzy:
Kozub-Skalska, Sonia
Powiązania:
https://bibliotekanauki.pl/articles/586540.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Kontrole podatkowe
Uchylanie się od podatków
Zapobieganie uchylaniu się od podatków
Prevention of tax evasion
Tax evasion
Tax inspections
Opis:
Uchylanie się od podatków jest zawsze działaniem nielegalnym, sprzecznym z prawem podatkowym. Jest ono dokonywane w różnych formach i przy użyciu różnych metod. Uchylanie się od opodatkowania z prawnego punktu widzenia jest przestępstwem, z którym wiąże się odpowiedzialność karna. Ze zjawiskiem tym łączy się zaniżanie dochodów publicznych, ale również zniekształcenie konkurencji wśród przedsiębiorców. Nieuczciwe przedsiębiorstwa, które np. nie wystawiają faktur na sprzedany towar, tym samym naruszają konkurencję tych podmiotów, które nie uchylają się od opodatkowania sprzedanych towarów. Prowadzi to do licznych zniekształceń na rynku i może dojść do tego, że nawet najbardziej efektywnie funkcjonujący przedsiębiorcy mogą nie przetrwać na rynku, konkurując z podmiotami niepłacącymi uczciwie podatków.
Tax evasion is considered illegal, contrary to the tax law. It is accomplished in various forms and by various methods. Tax evasion, from a legal point of view is a crime, which entails criminal liability. This phenomenon is connected with reduction of the public revenues as well as a distortion of rules of market competition. For instance, firms not issue invoices infringe on the competition of firms not evade taxation. It leads to wide-range of market distortions, and even very efficiently operating entrepreneurs might not compete with ones fail to pay taxes fairly.
Źródło:
Studia Ekonomiczne; 2016, 273; 169-180
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The effect of income and expense shifting on the corporate income tax evasion
Autorzy:
Kołodziej, Sabina
Maruszewska, Ewa Wanda
Niesiobędzka, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/39536756.pdf
Data publikacji:
2023-09-15
Wydawca:
Akademia Leona Koźmińskiego w Warszawie
Tematy:
Tax evasion
Domain knowledge
Income shifting
Expense shifting
Opis:
Purpose – This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents. The authors expected that the tool used would differentiate the extent of understatement of tax liability. Design/methodology/approach – Two experiments were conducted in which young (N 5 62) and experienced (N 5 68) tax agents read a scenario placing them in a position of an employee responsible for tax planning and calculations of tax liabilities. The respondents’ task was to decide about the extent of the tax liability understatement using income or expense shifting. Findings – Research demonstrated significantly higher extent of corporate income tax understatement when using income shifting compared to expense shifting in case of experienced tax agents (Study 2) and on tendency level among young tax agents (Study 1). Research limitations/implications – Results of the studies might be of interest to managers paying attention to tax procedures within the company, governmental agencies investigating corporate tax evasion, as well as educators responsible for tax agents’ initial training and lifelong learning. Originality/value – This study concentrates on tax agents who are employed in companies and corporate income tax evasion, which has not been analyzed in the literature so far.
Źródło:
Central European Management Journal; 2023, 31, 3; 364-373
2658-0845
2658-2430
Pojawia się w:
Central European Management Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The unobserved economy and the Dutch national accounts after the benchmark revision 2015
Autorzy:
Kazemier, Brugt
van Veen, Michel
IJmker, Sander
Powiązania:
https://bibliotekanauki.pl/articles/1356782.pdf
Data publikacji:
2019-12-23
Wydawca:
Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
Tematy:
national accounts
illegal activities
tax evasion
underground economy
Opis:
In 2018, Statistics Netherlands carried out a general benchmark revision of their national accounts statistics. The base year was 2015. Special attention was paid to the exhaustiveness of the estimates. Among other, these include estimates for illegal activities and tax evasion. In the first step, the main (illegal and off the record) activities that were not included in the regular data sources underlying the national accounts were identified. In the second step, estimates were made for each identified activity, based on the scarce information data sources available, supplemented with assumptions. This paper describes the second step. The value added of illegal activities in 2015 was estimated at 4.8 billion euros, which is 0.7% of gross domestic product (GDP). The explicit adjustment for tax evasion was about 3.9 billion euros, which is slightly <0.6% of GDP.
Źródło:
Central European Economic Journal; 2019, 6, 53; 1 - 24
2543-6821
Pojawia się w:
Central European Economic Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Evaluating the Extent and Nature of ‘Envelope Wages’ in the European Union: A Geographical Analysis
Autorzy:
Williams, Colin
Powiązania:
https://bibliotekanauki.pl/articles/623733.pdf
Data publikacji:
2009-09-29
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
illegal work
informal economy
envelope wages
tax evasion
European Union
Opis:
To evaluate the spatialities of the illegal wage practice where employers pay their declared employees both an official declared wage and an undeclared ‘envelope’ wage so as to avoid tax liabilities, a 2007 survey conducted in 27 European Union (EU) member states is reported. The finding is that 5% of employees received envelope wages which amount on average to some two-fifths of their wage packet. Revealing how, although heavily concentrated in a small group of East-Central European nations, this wage practice is nonetheless ubiquitous, the paper concludes by discussing how this practice might be tackled.
Źródło:
European Spatial Research and Policy; 2009, 16, 1
1231-1952
1896-1525
Pojawia się w:
European Spatial Research and Policy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Domykanie luki podatkowej jako odpowiedź na potrzeby budżetowe w UE
Closing the tax gap as response to financial needs in EU
Autorzy:
Baran, Bernadeta
Powiązania:
https://bibliotekanauki.pl/articles/592547.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Luka podatkowa
Oszustwa podatkowe
Szara strefa
Tax evasion
Tax gap
Underground economy
Opis:
Luka podatkowa jest zjawiskiem powszechnym, lecz w wielu krajach osiągnęła znaczące rozmiary, poważnie uszczuplając wpływy budżetowe. Poszukując źródeł dodatkowych wpływów, a jednocześnie chcąc uniknąć wprowadzania nowych danin, państwa starają się zwiększyć efektywność obciążeń fiskalnych. Celem artykułu jest omówienie charakteru zjawiska luki podatkowej, porównanie jej poziomu w krajach UE oraz zaprezentowanie kierunków działań zmierzających do poprawy ściągalności podatków.
The tax gap is widespread but in many countries it has reached considerable proportions, reducing budget revenues. Looking for budgetary sources and at the same time wanting to avoid introducing new taxes, states are trying to increase the efficiency of fiscal burdens. The aim of the article is to discuss the nature of the tax gaps phenomenon, to compare its level in the EU countries and to show the direction of actions aimed at improving tax collection.
Źródło:
Studia Ekonomiczne; 2018, 347; 34-43
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Risk Perception and Risk Attitude on a Tax Evasion Context
Autorzy:
Magessi, Nuno Trindade
Antunes, Luis
Powiązania:
https://bibliotekanauki.pl/articles/2076534.pdf
Data publikacji:
2015
Wydawca:
Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:
tax evasion
risk attitude
risk perception
multi-agent-based simulation
Opis:
When considering tax reporting, taxpayers have an individual attitude towards the risk of being caught evading taxes by the tax authorities. This attitude is interdependent with how this inherent risk is perceived. We propose to analyse this phenomenon through a risk perspective by adding a risk attitude and corresponding perceived probability of being caught evading. In this paper, we study the dynamics of tax evasion under risk perception and attitude, and the consequent propensity of imitators to evade or to comply. Under this proposal, we conduct our experiments through a multi-agent based simulation. Simulation results suggest first that the risk attitude, in conjunction with perceived risk and its consequences are the main reasons to guarantee a low level of tax evasion. Secondly, results also demonstrate a non-linear impact of tax rate, investment interest rate and fines which is especially interesting and non-intuitive.
Źródło:
Central European Journal of Economic Modelling and Econometrics; 2015, 3; 127-149
2080-0886
2080-119X
Pojawia się w:
Central European Journal of Economic Modelling and Econometrics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Unreliable VAT payer
Autorzy:
Balcar, Vladimír
Powiązania:
https://bibliotekanauki.pl/articles/1789248.pdf
Data publikacji:
2021-06-30
Wydawca:
Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Tematy:
tax
VAT
tax evasion
Czech Republic
unreliable VAT payer
undefined legal term
Opis:
This paper explores legal regulation and practical application of an institute of unreliable VAT payer in the Czech Republic. The paper presents the most important conclusions made by the author within his dissertation research. The first aim is to introduce the institute of unreliable VAT payer and a mechanism of its application to foreign readers in order to enable cross-border comparisons with similar tools used in other states. The second aim of the paper is to confirm or disprove a hypothesis that legal regulation of the institute of unreliable VAT payer does not suffer from any serious deficit which would make it impossible to use this tool properly. The author mainly applies analysis, synthesis and description method. The author came to a conclusion that unreliable VAT payer is a functional tool in practice, but it suffers from several fundamental constitutional deficits.
Źródło:
Financial Law Review; 2021, 22, 2; 18-36
2299-6834
Pojawia się w:
Financial Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Szara strefa – definicje, przyczyny, szacunki. Polska perspektywa zjawiska
Grey economy: definitions, causes, and size
Autorzy:
Monika, Pasternak-Malicka
Powiązania:
https://bibliotekanauki.pl/articles/7465583.pdf
Data publikacji:
2019
Wydawca:
Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:
grey economy in Poland
tax evasion
small and medium-sized enterprises
Opis:
The main objective of this article is to assess the causes and scope of activities preformed in the Polish informal economy with the focus on the small and medium-sized enterprises. It begins with the definitions and causes of the grey economy. Next, the author applies descriptive statistics to analyse the range of the scope of it Poland and selected countries. The research for the years 2010–2019 was conducted in an attempt to evaluate the phenomenon of tax fraud and qualitative methods of forecasting used to identify the opinions of Polish entrepreneurs regarding the extent of state budget’s losses due to the tax evasion.
Źródło:
Studia BAS; 2019, 2(58); 29-56
2080-2404
2082-0658
Pojawia się w:
Studia BAS
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 39

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