DIFFERENTIAL TAXATION AND TAX EVASION BY SMALL BUSINESS

1998 ◽  
Vol 51 (4) ◽  
pp. 675-687 ◽  
Author(s):  
DAVID JOULFAIAN ◽  
MARK RIDER
Keyword(s):  
Small Business ◽  
Tax Evasion

Changes in tax policy of Russian Federation

2019 ◽  
Author(s):  
Sergey Kaledin ◽  
Ekaterina Shestakova
Keyword(s):  
Big Data ◽  
Small Business ◽  
Control Systems ◽  
Russian Federation ◽  
Tax Evasion ◽  
Systems Analysis ◽  
Tax Policy ◽  
Present Moment ◽  
Electronic Control ◽  
Tax Payments

You can observe changes in taxation at the present moment. So, there is an increase in tax and non-tax payments, strengthening tax control. New electronic control systems are being used, such as big data. At the same time, it is possible to observe the introduction of new control systems, analysis of tax evasion schemes, such as business fragmentation. In addition, the subsidiary responsibility of managers has been strengthened. At the same time, these changes in tax policy have affect negatively on the development of small business, since they imply an increase in pressure on business.

scholarly journals Do South African Small Businesses Prefer Conservative Tax Advice To Aggressive Tax Advice?

2012 ◽  
Vol 11 (6) ◽  
pp. 697
Author(s):  
Melissa Lubbe ◽  
Gerhard Nienaber
Keyword(s):  
South Africa ◽  
Small Business ◽  
South African ◽  
Tax Evasion ◽  
Small Businesses ◽  
Tax Compliance ◽  
Rural South ◽  
Tax Practitioners ◽  
Tax Relief ◽  
Compliance Behaviour

Taxpayers relationship with tax practitioners may influence tax compliance behaviour. International research has been inconclusive on whether taxpayers prefer conservative tax approaches or more aggressive approaches. There has been only limited research on taxpayers preferences in South Africa. Several tax relief measures are available to South African small businesses as growing enterprises, but such entities may lack skilled tax staff and they therefore rely on tax practitioners. The first objective of this study is to determine whether such taxpayers prefer conservative or aggressive tax advice from practitioners. The second objective is to determine whether small business taxpayers would continue to use their tax practitioners services if they disagree with a suggested tax approach. Questionnaires were sent to 50 small businesses in a rural South African town. The data showed that most participating small business taxpayers prefer conservative advice but will agree with the tax practitioner, irrespective of the type of tax advice offered. As long as the advice does not involve tax evasion, they prefer to retain a tax practitioners services irrespective of the type of advice and their (dis)agreeing with it.

scholarly journals PROBLEMS AND WAYS TO IMPROVE THE SIMPLIFIED TAXATION SYSTEM IN UKRAINE

2020 ◽  
Keyword(s):  
Small Business ◽  
Tax Evasion ◽  
The United States ◽  
The State ◽  
General Idea ◽  
Tax System ◽  
Positive Tendency ◽  
Foreign Countries ◽  
Business Entities ◽  
Taxation System

The article considers such a problem of the modern tax system of the country as evasion of tax liabilities in full or in part by business entities. The general idea of creating a simplified taxation system in Ukraine is considered. The positive tendency to increase tax revenues in comparison with 2019 and 2020 is described. The data on the number of small business entities in Ukraine are given. The most common methods of tax evasion are analyzed and the possible effect of tax evasion of taxpayers is analyzed in full of their obligations to pay the budget, and as a result, such actions of economic entities are assessed. Steps to improve this system of taxation by the state authorities, through the mandatory maintenance of registrars of settlement operations (RRO) and the abolition of the Books of income (and expenses) for a simplified system of taxation are considered. The focus is on the mandatory conduct of RRO for a simplified system and substantiates the emergence of possible small business waste in the "shadow", in order to keep the company at a decent competitive level. The conduct of penalties for non-use of RRO in its activities is generalized. The idea of abolishing the Accounting Books and the imperfection of the law for newly established enterprises was also considered. The legally established fact of transition to full electronic correspondence of business entities and representatives of controlling bodies is described. It is determined that the transition to electronic documentation is a good thing for the state to reduce bureaucracy in the country. An example of the fight against the shadow economy in the United States is given. The article suggests the ways to improve the tax system of Ukraine using the experience of foreign countries.

scholarly journals Something Was Rotten At Garden Fresh: Tax Evasion And Accounting Fraud At A Produce Wholesaler

2014 ◽  
Vol 10 (3) ◽  
pp. 303
Author(s):  
William G. Brucker ◽  
James E. Rebele
Keyword(s):  
Small Business ◽  
Tax Evasion ◽  
Learning Objectives ◽  
Learning Objective ◽  
Financial Statement ◽  
Accounting Fraud ◽  
Actual Case ◽  
Business Courses ◽  
Forensic Accounting ◽  
Journal Entries

Most fraud cases prepared for use in auditing and fraud examination courses involve theft-of-asset or financial statement misstatement types of frauds. Based on an actual case, we present a situation where the owner of a wholesale produce business, Garden Fresh, adjusted accounting records to evade taxes. Changes in the produce industry were threatening Garden Freshs business, and the owner used funds generated from the tax-evasion fraud to support purchases from the companys buyers. In the end, the fraud and business could not be sustained, and Garden Fresh failed. An important learning objective of the case is to illustrate how journal entries can be used to conceal a fraud, and how understanding accounting is essential for uncovering some frauds. The Garden Fresh case has been used in an undergraduate auditing class, and assessment results indicate that the case is effective for meeting identified learning objectives. The case would also be appropriate for use in taxation, fraud examination, forensic accounting, and small business courses at both the undergraduate and graduate levels.

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