Factors Influencing Tax Evasion in Gombe State Nigeria

2016 ◽  
Author(s):  
Muzainah Mansor
Keyword(s):  
Tax Evasion ◽  
Factors Influencing

scholarly journals Information and analytical review of tax revenues from import operations

2020 ◽  
Vol 66 (5) ◽  
pp. 120-130
Author(s):  
A. Khomutenko ◽  
V. Khomutenko ◽  
V. Drachenko
Keyword(s):  
Tax Evasion ◽  
Reduction Factor ◽  
Domestic Market ◽  
State Budget ◽  
Excise Duty ◽  
Tax Revenues ◽  
Factors Influencing ◽  
Analytical Review ◽  
Investment Goods

The importance of tax regulation of foreign economic activity is analyzed in this paper. The dynamics and structure of tax revenues to the State Budget of Ukraine are analyzed as well. Comparative analysis of VAT revenues from goods (works, services) produced in Ukraine and imported into its customs territory is carried out. The relationship between imports and VAT receipts of and excise duty on imported goods is determined. The dynamics and structure of excise duty revenues and import duties are investigated. The factors influencing the change of indicators of tax revenues from import operations are determined. Fiscal efficiency and taxes elasticity coefficient levied on imports are calculated. The regulatory role of special duties types (compensatory, special, anti-dumping), which are collected in order to protect the national producer and consumer is proved. Monitoring of additional customs receipts is carried out as a result of customs value correction by customs authorities. The preconditions and factors influencing the change in the volume of taxes on import transactions are identified. The necessity of improving the mechanism of collecting taxes on import operations is substantiated. It is proposed to reduce VAT rates, which depend on goods saturation in domestic market. Proposal to introduce the reduction factor to the duty rates used in order to stimulate critical and socially significant imports, as well as to investment goods imported into the customs territory of Ukraine is put forward. It seems that the tax policy in terms of import operations should be aimed at ensuring the rational commodity and geographical structure of imports, promoting domestic products competitiveness strengthening and protection domestic market and domestic producers. It is proposed to improve the mechanism of tax administration, which primarily involves focusing on working with dishonest taxpayers, exposing tax evasion schemes, providing appropriate tax collection services to honest taxpayers.

What's in a Name?

2022 ◽  
pp. 228-242
Author(s):  
Larissa Batrancea
Keyword(s):  
Tax Evasion ◽  
Ethnic Diversity ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Factors Influencing ◽  
The Difference ◽  
The Impact ◽  
Complex Matter

The topic of tax behavior always stirs attention among scholars, professionals, national and international authorities, organizations, and citizens alike since it is a complex matter. There are four types of tax behavior acknowledged in the literature, namely voluntary tax compliance, enforced tax compliance, tax avoidance, tax evasion. The complexity of tax behavior stems from the fact that there are a manifold of factors influencing it, from economic to psychological ones. The chapter surveys relevant sources on tax behavior in the quest for eliciting the impact of ethnic diversity on tax compliance. At the same time, the difference between countries are also addressed.

scholarly journals Factors Influencing Taxpayers Engaged in Tax Evasion Evidence From Woldia City Administration Micro, Small and Large Enterprise Taxpayers

2020 ◽  
Author(s):  
Erstu Tarko
Keyword(s):  
Factor Analysis ◽  
Tax Evasion ◽  
Moral Obligation ◽  
Quantitative Research ◽  
Principal Component ◽  
Research Approach ◽  
Factors Influencing ◽  
Rotation Method ◽  
Bartlett Test ◽  
The Relationship

Abstract The main purpose of this study is to investigate factors that influencing taxpayers to engage in tax evasion. The researcher used descriptive and explanatory research design and has been followed by a quantitative research approach. The data was collected by dispatching self-administered questionnaires. After data collection has been performed, exploratory factor analysis (EFA) was conducted. EFA results showed that the Kaiser-Mayer Olkin result 0.883 and the Bartlett test of 0.00 is suitable for the analysis. The data were analyzed with the Promax rotation method and extracted by the principal component analysis extraction method. All six factors were statistically significant for factor analysis. The explained variance of the first factor was 31.782%, the second factor explained 11.74% of the variance, the third factor explained 8.25% of the variance, the fourth factor explained 6.72% of the variance and the fifth factor explained 5.23% of the variance and the six-factor explained 4.12% of the variance. The extracted factors explained 67.84% of the variation of factors influencing taxpayers engaged in tax evasion. The finding of the study indicates that the relationship between the study variables was positive and statistically significant. The regression analysis also indicates that tax fairness, tax knowledge, and moral obligation significantly influence taxpayers to engage in tax evasion, and the remaining moral obligation and subjective norms were not statistically significant to influence taxpayers to engage in tax evasion.

scholarly journals Factors Influencing Tax Evasion of Businesses: The Case of Albania

2022 ◽  
Vol 8 (1) ◽  
pp. 48
Author(s):  
Meleq Hoxhaj ◽  
Kamolli Erjus
Keyword(s):  
Young People ◽  
Influencing Factors ◽  
Social Factors ◽  
Tax Evasion ◽  
Age And Gender ◽  
Factors Affecting ◽  
Factors Influencing ◽  
Business Tax ◽  
And Gender ◽  
The Relationship

The aim of this paper is to analyse factors affecting tax evasion of businesses in Albania. Business tax evasion is a phenomenon that has to do with people trying not to pay the level of taxes they owe, as such it is understood to be as old a phenomenon as taxation. Factors affecting tax evasion vary from country to country, although they can be grouped into economic, psychological and social factors. Nowadays tax evasion has become an increasingly worrying phenomenon so it is important to analyse the factors that make people have an unethical attitude towards taxes, in order to identify the policies needed to mitigate this phenomenon. In our paper we initially made a description of this phenomenon and the main influencing factors. Following the data collected through a questionnaire in some businesses in Albania we have made an analysis to find the relationship between the tendency for business evasion and demographic factors such as age and gender of the person as well as factors such as the period of operation of the firm in the market, the size of the firm and the perception of the level of fines. The results show that young people, men, new firms in the market, large firms and when the perception of the level of fines is low there is a greater tendency for evasion.

Factors influencing adhesive bonding at the bone/implant interface

1992 ◽  
Vol 50 (2) ◽  
pp. 1114-1115
Author(s):  
Julie A. Martini ◽  
Robert H. Doremus
Keyword(s):  
Electron Microscopy ◽  
Adhesive Bonding ◽  
Microscopy Study ◽  
Electron Microscopy Study ◽  
Bone Implant ◽  
Factors Influencing ◽  
Lr White ◽  
Transmission Electron ◽  
New Zealand White Rabbits ◽  
Scanning Electron

Tracy and Doremus have demonstrated chemical bonding between bone and hydroxylapatite with transmission electron microscopy. Now researchers ponder how to improve upon this bond in turn improving the life expectancy and biocompatibility of implantable orthopedic devices.This report focuses on a study of the- chemical influences on the interfacial integrity and strength. Pure hydroxylapatite (HAP), magnesium doped HAP, strontium doped HAP, bioglass and medical grade titanium cylinders were implanted into the tibial cortices of New Zealand white rabbits. After 12 weeks, the implants were retrieved for a scanning electron microscopy study coupled with energy dispersive spectroscopy.Following sacrifice and careful retrieval, the samples were dehydrated through a graduated series starting with 50% ethanol and continuing through 60, 70, 80, 90, 95, and 100% ethanol over a period of two days. The samples were embedded in LR White. Again a graduated series was used with solutions of 50, 75 and 100% LR White diluted in ethanol.

Factors Influencing Electrophysiologic Responsivity in Normal Adults

1965 ◽  
Vol 8 (4) ◽  
pp. 323-347
Author(s):  
Robert Goldstein ◽  
Benjamin RosenblÜt
Keyword(s):  
Conditioned Stimulus ◽  
White Light ◽  
Pure Tone ◽  
Alpha Rhythm ◽  
White Women ◽  
White Men ◽  
Inverse Relation ◽  
Factors Influencing ◽  
Electrodermal Responses ◽  
Normal Adults

Electrodermal and electroencephalic responsivity to sound and to light was studied in 96 normal-hearing adults in three separate sessions. The subjects were subdivided into equal groups of white men, white women, colored men, and colored women. A 1 000 cps pure tone was the conditioned stimulus in two sessions and white light was used in a third session. Heat was the unconditioned stimulus in all sessions. Previously, an inverse relation had been found in white men between the prominence of alpha rhythm in the EEG and the ease with which electrodermal responses could be elicited. This relation did not hold true for white women. The main purpose of the present study was to answer the following questions: (1) are the previous findings on white subjects applicable to colored subjects? (2) are subjects who are most (or least) responsive electrophysiologically on one day equally responsive (or unresponsive) on another day? and (3) are subjects who are most (or least) responsive to sound equally responsive (or unresponsive) to light? In general, each question was answered affirmatively. Other factors influencing responsivity were also studied.

Factors Influencing Pressure in the Portal Vein as Studied in the Intact Animal

1950 ◽  
Vol 16 (1) ◽  
pp. 194-210 ◽  
Author(s):  
Frederick W. Hoffbauer ◽  
Jesse L. Bollman ◽  
John L. Grindlay
Keyword(s):  
Portal Vein ◽  
Intact Animal ◽  
Factors Influencing
Sign in / Sign up

Export Citation Format

Share Document