A Study on Characteristic of Crime Caused by Social Position of Tax Evasion

The Justice ◽  
2021 ◽  
Vol 187 ◽  
pp. 50-85
Author(s):  
Sung il Lee
Keyword(s):  
Tax Evasion ◽  
Social Position

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

Well-being and inequality in comparative perspective: the case of Poland and Ukraine

2019 ◽  
pp. 32-55
Author(s):  
Natalia Kovalisko ◽  
Serhii Makeev
Keyword(s):  
Tax Evasion ◽  
Shadow Economy ◽  
Free Market ◽  
Well Being ◽  
Household Surveys ◽  
Cheap Labour ◽  
Catching Up ◽  
Public Opinion Polls ◽  
Opinion Polls

Socio-economic trajectories of Poland and Ukraine have been considerably diverging since the last decade of the 20th century. The former has been advancing and catching up with Western European countries in terms of the quality of life — whereas in Ukraine, the 1990s recession gave way to unsustainable economic growth, which interrupted in the second half of the 2000s and in the 2010s. The comparison of official statistics, along with the data of household surveys and public opinion polls, makes it possible to conclude that a progressive and sustainable transition from a command economy to free market, as exemplified by Poland, is accompanied by moderate deepening of economic inequality. However, an abnormal transition (deviating from the “Polish rule”) entails excessive concentration of wealth and gives rise to corruption as a mechanism of income redistribution among different categories of population. This also results in a more noticeable stratification of opportunies for meeting vital and existential needs. Owing to a large proportion of shadow economy and undeclared work, Ukrainians remain a source of cheap labour in both the domestic and international labour markets; in addition, a persistent subculture of tax evasion is being formed in this country.

Book Reviews

2005 ◽  
Vol 55 (2) ◽  
pp. 235-249
Author(s):  
Csilla Varga ◽  
György Lengyel ◽  
Viktória Vásáry
Keyword(s):  
Rural Development ◽  
Emerging Market ◽  
Social Position ◽  
Emerging Market Economies ◽  
Multifunctional Agriculture ◽  
New Paradigm ◽  
Ashgate Publishing ◽  
Publishing Limited ◽  
European Agriculture

Grzegorz W. Kolodko: Emerging Market Economies: Globalization and Development (Aldershot and Burlington: Ashgate, 2003, 281 pp.) - Reviewed by Csilla Varga); Mihály Laki - Júlia Szalai: Vállalkozók vagy polgárok? A nagyvállalkozók gazdasági és társadalmi helyzetének ambivalenciái az ezredforduló Magyarországán (Entrepreneur or Citoyen? Ambivalences of the Economic and Social Position of Great Entrepreneurs at the Turn of the Millenium in Hungary) (Budapest: Osiris, 2004, 271 pp.) - Reviewed by György Lengyel; Guido van Huylenbroeck - Guy Durand (eds): Multifunctional Agriculture. A New Paradigm for European Agriculture and Rural Development (Hampshire, England: Ashgate Publishing Limited, 2003, 239 pp.) - Reviewed by Viktória Vásáry

Legal Considerations of Tax Evasion and Tax Avoidance

2004 ◽  
Vol 26 (1) ◽  
pp. 41-85 ◽  
Author(s):  
Dániel Deák
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance

Sustainable Development Through Innovation In Service Sector

2014 ◽  
Vol 1 (1) ◽  
pp. 175-178
Author(s):  
Ilie Banu ◽  
Ioana Madalina Butiuc
Keyword(s):  
Sustainable Development ◽  
Tax Evasion ◽  
Service Sector ◽  
Service Innovation ◽  
Slow Recovery ◽  
Quality Research ◽  
Development Indicators ◽  
Economic Cycles ◽  
Sustainable Development Indicators ◽  
Research And Innovation

AbstractRegarding the economic crises and the slow recovery that still continues, we believe that a solution can be improving the capacity to research and innovate in order to achieve sustainable development. Another key issue of the paper is about developing the cooperation between academia and business. The challenge of this development is how to increase the amount to finance research and innovation that can be implemented in the economy. As a global solution, to this problem we can recommend, for example, reducing tax evasion and by fiscal education. Also particular sources have to be found in order to develop innovation on SME level. It is essential for innovation to make quality research in order to be better prepared and increase adaptability to economic cycles. The aim of the paper is to find out how service innovation and cooperation between academia and business can enhance sustainable development indicators. The conclusions of the paper are structured in particular proposals and recommendations.

Goods and service tax is taking india by the storm

2017 ◽  
Vol 7 (2) ◽  
pp. 324-329
Author(s):  
PRAKASH S ◽  
MURALIDHARAN J
Keyword(s):  
Tax Evasion ◽  
Criminal Activity ◽  
Retail Outlet ◽  
Final Destination ◽  
Poor Families ◽  
Retail Outlets ◽  
The Rich

France was the first country to implement GST to reduce tax- evasion. Europeancountries have one rate of GST as they do not have poor families, unlike in India, wherefamilies cannot be burdened with the same tax as the rich. All credits will be online and somepenalties are like criminal activity. So it is threatening for the small businessman who is nowfree from Taxes. GST will be levied only at the final destination of consumption based onVAT principle and not at various points (from manufacturing to retail outlets). .Presently, atax is levied on when a finished product moves out from a factory, which is paid by themanufacturer, and it is again levied at the retail outlet when sold.

Tax evasion in the medical profession An Empirical Study in the General Tax Authority in Iraq

2019 ◽  
Vol 118 (11) ◽  
pp. 80-88
Author(s):  
Ramyar Rzgar Ahmed ◽  
Hawkar Qasim Birdawod ◽  
S. Rabiyathul Basariya
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Medical Profession ◽  
Great Influence ◽  
Tax Law ◽  
Degree Of Confidence ◽  
Medical Professions ◽  
Shed Light

The study dealt with tax evasion in the medical profession, where the problem was the existence of many cases of tax evasion, especially tax evasion in the income tax of medical professions. The aim of the study is to try to shed light on the phenomenon of tax evasion and the role of the tax authority in the development of controls and means that reduce the phenomenon of tax evasion. The most important results of the low level of tax awareness and lack of knowledge of the tax law and the unwillingness to read it and the sense of taxpayers unfairness of the tax all lead to an increase in cases of tax evasion and in suggested tightening control and follow-up on the offices of auditors, through the investigation and auditing The reports of certified accountants and the use of computers for this purpose in order to raise the degree of confidence in these reports and bring them closer to the required truth and coordination and cooperation with the Union of Accountants and Auditors and inform them about each case of violations of the auditors and accountants N because of its great influence in the rejection of the organization of the accounts and not to ratify fake accounts lead to show taxpayers accounts on a non-truth in order to tax evasion.

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