The Underground Economies: Tax Evasion and Information Distortion

1990 ◽  
Vol 56 (4) ◽  
pp. 1135
Author(s):  
Gordon L. Brady ◽  
Edgar L. Feige
Keyword(s):  
Tax Evasion ◽  
Information Distortion ◽  
Underground Economies

The Underground Economies: Tax Evasion and Information Distortion.

1989 ◽  
Vol 99 (398) ◽  
pp. 1206
Author(s):  
K. Matthews ◽  
Edgar L. Feige
Keyword(s):  
Tax Evasion ◽  
Information Distortion ◽  
Underground Economies

Assessment of underground economy and tax evasion: Empirical evidence from Pakistan

2017 ◽  
Vol 1 (1) ◽  
pp. 21-34
Author(s):  
Minhaj-ud-Din ◽  
Javed Iqbal ◽  
Zia-ur Rahman
Keyword(s):  
Economic Performance ◽  
Tax Evasion ◽  
Driving Force ◽  
Underground Economy ◽  
Maximum Value ◽  
Monetary Approach ◽  
Increasing Trend ◽  
Effective Policy ◽  
The Impact ◽  
Underground Economies

Underground economy has serious implications for economic performance and public policy of a country. The purpose of this paper is to estimate the size of underground economy and tax evasion in Pakistan for the period 1973-2016. This study uses monetary approach for estimation of size of the underground economy and tax evasion in Pakistan. The results indicated that increase in taxes, intensity of regulation, and inflation were the driving force of underground economy. The estimates show that the size of underground economy in Pakistan showed an increasing trend from 1974 onward and attained its maximum value in 1998. Thereafter, its size exhibited decreasing trend with small fluctuations. Interestingly, the impact of taxation reforms introduced in 1997 was not considerable. Results indicated that the tax burden is the driving force for the existence of underground economy which need to be appropriately set and enforced. This may discourage people from indulging in underground economies. The results from this study can be used for effective policy formulations with respect to underground economy.

Pengaruh Konvergensi International Financial Reporting Standards (Ifrs) Terhadap Penghindaran Pajak(Tax Avoidance)

2018 ◽  
Vol 26 (2) ◽  
pp. 158-169
Author(s):  
Umi Wahidah ◽  
Sri Ayem
Keyword(s):  
Financial Reporting ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Control Variable ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Control Variables ◽  
Financial Reporting Standards

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positiveand significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.

SENSITIVITAS ETIS MAHASISWA ATAS PENGGELAPAN PAJAK

2017 ◽  
Vol 8 (2) ◽  
pp. 178-195
Author(s):  
Nurma Risa
Keyword(s):  
Tax Evasion ◽  
Female Students ◽  
T Test ◽  
Study Program ◽  
Male And Female ◽  
Political Sciences ◽  
Significant Difference ◽  
The Subject ◽  
And Gender ◽  
Management Students

This study aims to prove that there is a difference of perception about ethics on tax evasion in UNISMA Bekasi students, based on selected study program and gender. The sample of this research is the students who have fulfilled the subject of taxation, at the Faculty of Economics (FE) and Faculty of Social and Political Sciences (FISIP). Using independent t-test, the results showed that there was no significant difference of perception about tax evasion ethics between FE and FISIP students. But significant differences the perception of tax evasion ethics occur between accounting and management students at FE. Significant differences also did not occur between male and female students

Sign in / Sign up

Export Citation Format

Share Document