Phenomenon Of Evasion Research Articles

Network Effects in an Agent-Based Model of Tax Evasion with Social Influence

An Agent-Based Model (ABM) accounting for tax-morale and loss-aversion was implemented over different network systems with social interactions at the local level to study the phenomenon of tax evasion. This ABM is an innovative model which integrates endogenous characteristics of heterogeneous agents and proposes a more relaxed assumption on the information exchanged between agents as compared to previous social models. The current study gives an insight on the possibility that choosing specific network structures may yield to more realistic outcomes. Moreover, this ABM manages to replicate both individual and aggregate results from previous experimental and computational models of tax evasion. A clearcut novelty might be the non-linear channel through which the network centrality enhances a positive effect on the aggregated level of tax compliance. There is a large area of action for public policy makers to further research the presented results about how audit rates, fines and tax morale non-linearly increase income disclosure, whereas tax rates have a non-linear negative impact on tax compliance.

Dizajniranje delotvorne politike sprečavanja poreske evazije

Taxation has always been overcast by the prospect of tax evasion. The phenomenon of tax evasion is based on resistance to paying taxes. It is influenced by numerous factors and accompanied by diverse financial, legal, economic, social, psychological and political effects. The spectrum and the scope of taxpayers' illicit behaviour in the sphere of compliance with tax regulations essentially reflect the degree of their tax indiscipline. The significant presence of tax evasion calls into question the implementation of the principle of social solidarity and reciprocity in financing public needs, as well as the achievement of liquidity and stability of the budget and public finances. Therefore, quality tax system administration in any country presumes designing an effective policy to prevent tax evasion (anti-evasion policy), aimed at fostering tax loyalty, minimizing the opportunities for tax dishonesty and adequately sanctioning tax delicts. In effect, short-sightedness and superficial focus on one aspect of the tax evasion problem proves to be inadequate. In seeking new ways to secure tax compliance, tax evasion has to be treated by applying a multidisciplinary approach. In addition, it is important to emphasize the need for a thorough analysis of the perceived obstacles and challenges in the application of tax legislation in order to cast more light on additional opportunities and initiatives for taking purposeful activities and measures aimed at eliminating tax resistance and taxpayers' discontent.

Tax Arbitration Through Offshore Centres and Tax Havens

The aim of the study is to capture the most relevant aspects regarding the functioning of offshore centres and tax havens, focusing in particular on the most important conceptual and instrumental clarifications. There are several angles to approach the phenomenon of tax evasion that are pointed out in this article, alongside a comparison of various analytical perspectives and, based on these, a number of judgments regarding their (in)opportunity are issued. In order to make a consistent description of the tax havens, it is necessary to clarify the fundamentals, the specific determinants and the factors without which these structures could not exist in the first place, the main hypothesis being that the boundary between tax arbitration and tax evasion is highly ambiguous and this is the major rationale why polemics on this topic arise. The goal is to present as objectively as possible these offshore centres and tax havens activities, which are paramount financial centres, irrespective of the criticism made by those who deem them unfair, immoral or even evil, as well as dangerous. This article focuses on tax planning and tax arbitration practices (e.g., “treaty shopping”), concluding with a collection of rationales for a balanced view on fiscal competition.

Model for determining subjective and objective factors of tax evasion

Tax evasion is affected by many diverse subjective and objective factors. They are intertwined and determined as well as mutually connected and complementary. This paper is aimed at and orientated towards identifying the factors, both subjective and objective, that affect tax evasion in Bosnia and Herzegovina. The main research result indicates that tax evasion has multiplicative effects. It destroys the reputation of institutions primarily and, in particular, the reputation of the tax administration, it poses a threat to the tax system and rule of law, causing taxpayers distrust of the tax system itself. Thus, by reducing tax evasion the situation in public finances improves substantially. The paper shows the theoretical analysis of the phenomenon of tax evasion (which is not a goal in itself), including the empirical analysis of the subjective and objective factors that have the greatest influence on tax evasion in Bosnia and Herzegovina and the assessment of the amount of taxes evaded.

The Role of Tax Audit in Reducing the Phenomenon of Tax Evasion and its Reflection on Tax Revenues

The purpose of this research is to explain the reality of tax auditing in reducing the phenomenon of tax evasion, by highlighting the most important reasons and factors that help in tax evasion.This research was carried out on a sample of companies operating in Iraq, which is an applied research based on the data of the General Authority for Taxation of these companies. The study concluded that the reasons for evasion of taxes are due to lack of tax awareness and lack of trust between taxpayers and the tax department, Thus enhancing the risk of tax evasion.The study recommended that: 1. Increase confidence between the tax department and taxpayers, and as a result, reduce tax evasion. 2. The necessity of this research lies in the development of a strategy for the tax system and the provision of a kind of equality between taxpayers and the tax department, which increases revenues, and gives credibility to the relationship between taxpayers and the income tax authority.

Tax Evasion in Indonesia: A Game Theoretical Model

This study aims to analyze the phenomenon of tax evasion in Indonesia by using game theoretical model and referring to Indonesian Tax Laws. This study uses Inspection Game used by Tsebelis and its refinement by Pradiptyo. The game played by 2 representative agents, namely taxpayer who represents all possible parties that can involve to evade and tax investigator who represents all possible parties that concern with taxes, criminal offenses of taxes, and law enforcement. In line with the refined inspection game, the study finds that increasing the severity of penalty may affect the probability of public (taxpayer) to offend (evade) if certain condition fulfilled, according to the Mixed Strategy Nash Equilibrium of the game. Another policy to decrease the probability of taxpayer to evade his tax expense is applying tax incentives policy. The result shows that tax incentives policy is effective rather than increasing the severity of punishment. Because the game is played by players whose scope is wide, it is suggested to develop the game into more specific players and into the next stage of bribery and extortion game which often happen in Indonesia when the taxpayer plays evade and tax investigator plays investigate. Keywords: Tax Evasion, Game Theory, Inspection Game, Refined, Inspection Game JEL Classification: H26, E62

Factors affecting the phenomenon of customs evasion

The aim of this study is to identify factors that have influence on the phenomenon of custom evasion from the perspective of the employees at the Directorate of Custom in Garmian. The study sample consisted of all employees in the Directorate of Custom in Garmian. The number of 43 responses received from the total population (56) which is equal to 77% of all sent questionnaires.
 The results of the study indicated that there is no significant correlation between each of the (training and strong coordination between the General Administration of Customs and security apparatus) and the phenomenon of custom evasion. However, there was significant correlation between each of (the lack of custom awareness, increased financial and nonfinancial incentives) and the phenomenon of custom evasion from the perspective of the employees at the Directorate of Custom in Garmian. The findings of the study also showed no significant differences about the phenomenon of custom evasion and the respondents’ perspective at the Directorate of Custom in Garmian is attributed to the personal characteristics of the study sample (years of service, educational qualification, sex(.
 In light of these findings, this study recommends that to work on increasing custom awareness among taxpayers, and work to remove the psychological barrier between the taxpayer and the administration of customs. This is through seminars, publications and the media, with aspects of the disbursement of these fees statement to reassure the taxpayer that the fees that they pay is spending to achieve public interest.

THE ECONOMIC AND ENVIRONMENTAL IMPACT OF THE PHENOMENON OF TAX EVASION IN EGYPT (FROM 2000 TO 2010)

The tax evasion, which is the taxpayer's attempt to pay off the payment of his taxes and non-compliance, is a barrier to achieve one of the basic and basic goals in the financing of the treasury revenues sufficient to cover the general needs, at a time when the country suffers from financial difficulties and increase the need to invest in addition to the problems of indebtedness, this has made it necessary to focus on the tax and make it an essential source of treasury financing. Therefore, any attempt to avoid the negative effects of pollution of the environment necessitates the necessity of pricing and estimating the value of the external effects and introducing these values within the special or internal costs of the economic unit. Partly and nationally, the external cost of pollution is the amount of increased and growing losses to society or the national economy as a result of environmental pollution. Tax evasion is a serious phenomenon that affects the public treasury, where countries miss a significant part of the financial resources. This results in the failure of the state to make public expenditure to the fullest extent. Hence, it is possible to identify the problem and questions of the study. Therefore, the researcher decided to clarify the real dimensions of this phenomenon The positive tax plays on the economy and the preservation of the environment. Egypt has witnessed a sharp collision in the phenomenon of tax evasion, and if this study is to clarify the importance of the tax as a basic financial resource in any country especially in the Arab Republic of Egypt and the statement of the economic and environmental effects of tax evasion during the period from 2000 to 2010, During this period, and to indicate the impact of this phenomenon on the economy and the environment also to clarify ways and means to combat the phenomenon of tax evasion. The study included the concept and importance of taxation and its objectives and effects on development, and the importance of taxes in addressing economic and environmental problems through the general budget, to identify the tax evasion and its manifestations in terms of terms and forms and methods of tax evasion, and identify the most important reasons that lead to evasion of payment of tax, As well as the impact of tax evasion on the economy and the environment and explain how to deal with the use of modern trends and how to use tax policies in combating environmental pollution and reduce tax evasion. The study found that there is a significant statistical correlation between tax evasion and the effectiveness of the Egyptian tax system, as well as the existence of a significant statistical correlation between tax evasion and the reduction of pollution of the environment. The study reached the importance of granting all powers to the competent authority to protect the environment The implementation and implementation of environmental protection, and decentralized administrations to consider granting exemptions and tax incentives, as well as to monitor and verify the implementation of the grant or incentive for exemption .

Honesty in a Signaling Model of Tax Evasion

We study the phenomenon of tax evasion using a simple signaling model, in which the signal is taxpayer's reported income. The novelty of our approach lies in the way we define honesty. Specifically, we advocate the view that there are no absolutely honest taxpayers: all taxpayers may under certain conditions become evaders. We investigate the implications of this type of honesty on the equilibria of the model, and compare it to the basic case, in which honesty is absent. Our analysis completely characterizes all perfect Bayesian Nash equilibria of the game, assesses their stability and welfare properties.

English

Tax is the income which is paid to the government in order to fulfill the need of the public. However tax evasion is the act of not paying the tax by use of illegal ways. Allingham and Sandmo being the first researchers studying the tax evasion found a relationship of tax evasion with low penalty fees and a low detection. The tax evasion basically is affected by various factors but it also affects many economic factors. Sub Saharan Africa being a developing region is facing the phenomenon of tax evasion in a crucial way. This study measures the impact of the tax evasion on the Gross Domestic Product (GDP) per capita of Sub Saharan Africa. The relationship between the GDP per capita and tax evasion is tested using the generalized least squared whereby it is found that there is a positive impact of tax evasion on the GDP per capita however the p-value states that the tax evasion is insignificant and is not an important component for the determination of the GDP per capita. Moreover in the presence of tax evasion, this study shows that GDP per capita has also a negative relationship with the Foreign Direct Investment (FDI), positive relationship the Gross Domestic Fixed Capital Formation (GDFCF), a favorable connection with the export, a negative relationship with the import, a positive impact on the inflation and a negative relationship with the government expenditure. To fight against tax evasion for the economic benefit of Sub Saharan Africa, it is advised to review the tax system, to implement strict and severe penalties and very high fines for tax evaders. Moreover, the tax authorities of Sub Saharan Africa need to appoint more experts in auditing department to be able to detect the non-compliance tax payers easily and rapidly Key words: Tax evasion, cross sectional regression, tax morale.

El receptor NKG2D en la frontera de la inmunovigilancia y la carcinogénesis

El sistema inmune es capaz de realizar la detección y eliminación de células transformadas por un mecanismo fisiológico conocido como inmunovigilancia. En este proceso participa el receptor activador NKG2D presente en linfocitos T y células NK, ambos de suma relevancia en la inmunovigilancia contra el cáncer. Al reconocer el receptor NKG2D a sus ligandos (NKG2DLs) en las células que experimentan neotransformación se desencadena la respuesta lítica específica de las células linfoides citotóxicas. Asimismo, se ha descrito en diversos tipos de cáncer formas solubles de NKG2DLs que se ha demostrado son utilizadas para la evasión tumoral al saturar los receptores NKG2D presentes en las células efectoras linfoides evitando de esta manera ser reconocidas y eliminadas y, con ello escapando de la inmunovigilancia. Aunque este fenómeno de evasión inmune, donde participan algunos NKG2DLs, ha sido ya descrito y corroborado clínicamente no se ha estudiado si el receptor NKG2D está presente en las células tumorales per se ya que también podría estar implicado en subvertir la inmunovigilancia. En este trabajo se analizan evidencias recientes de que la expresión del receptor NKG2D no es exclusiva de linfocitos T y NK ya es expresado por células epiteliales tumorales tanto in vitro como in vivo. Las consecuencias de esta anómala expresión en células no linfoides tiene amplias implicaciones en la carcinogénesis que serán revisadas. También se analizan estudios clínicos recientes donde se comprueba la participación del receptor NKG2D en diferentes patologías tumorales.

Bounded-noise-induced transitions in a tumor-immune system interplay

By studying a recent biophysical model of tumor growth in the presence of the immune system, here we propose that the phenomenon of evasion of tumors from immune control at a temporal mesoscale might, in some cases, be due to random fluctuations in the levels of the immune system. Bounded noises are considered, but the Gaussian approach is also used for analytical reference. After showing that in the case of bounded noises there may be multiple attractors in the space of probability densities, we numerically show that the velocity of convergence toward asymptotic density is very slow and that a transitory analysis is needed. Then, by simulations using the sine-Wiener and the Tsallis noises, we show that if the level of the noise is sufficiently large then there may be the onset of noise-induced transitions in the transitory density evaluated at realistic times. Namely, the transitions are from unimodal density centered at low values of tumor burden to bimodal densities that have a second maximum centered at higher values. However, those transitions depend on the distribution of the noise.

The case of income tax evasion in Jordan: symptoms and solutions

PurposeThe purpose of this paper is to examine income tax evasion in Jordan and set forth various cures for this problem.Design/methodology/approachThe paper investigates the phenomenon of income tax evasion. In doing so, the paper reviews reports from academics and statistics from the Income Tax Department. The paper begins with an overview of the Income Tax Law, distinguishes between tax evasion and tax avoidance and provides empirical data on the size of income tax evasion in Jordan. A study of article 42 of the Income Tax Law, the anti‐tax evasion provision, is made. In the final analysis, the paper suggests several means that can be used to address income tax evasion.FindingsThe paper concludes that, in so far as the Jordanian Government is concerned with the issue of income tax evasion, several legal and non‐legal techniques can be experimented.Originality/valueIn reacting to huge non‐compliance by Jordanians, the paper tells the story of how to create an income tax compliance culture. The government can utilize various practices, techniques, and discourses to create such a culture.

Intensidade do mal das folhas em plantas jovens e adultas de seis clones de seringueira na região do Vale do Ribeira: South American leaf blight intensity evaluated in six clones of young and adult rubber trees in the Vale do Ribeira region, São Paulo state, Brazil

Clones de seringueira podem ter comportamento diferenciado, quanto a intensidade de sintomas causados por Microcyclus ulei, se estes sao avaliados na idade jovem ou adulta, pela presenca ou ausencia de folhas maduras e ascoporos, concomitantemente com fluxos de folhas novas suscetiveis. Foi objetivo do presente trabalho avaliar seis clones de seringueira com um e oito anos de idade, quanto a intensidade de sintomas do mal das folhas, na regiao do Vale do Ribeira, Estado de Sao Paulo. Os resultados permitiram observar que os clones mais atingidos pela doenca na fase jovem foram: FX 3864, RRIM 600, IAN 873 e IAN 717, na idade adulta os clones RRIM 600, IAN 717 e FX 3864. O clone IAN 873 teve uma das menores quantidades de doenca na fase adulta, que pode ser explicado pela troca uniforme das folhas e um re-enfolhamento compacto numa epoca desfavoravel ao patogeno, ocorrendo o fenomeno da evitacao ou evasao no tempo.

Collaborative tax evasion and social norms: why deterrence does not work

This paper makes a preliminary attempt to model a phenomenon of collaborative tax evasion between a seller and his customer and incorporates the social norm into such collusive tax-evading activities. It is found that, due to the existence of the social norm, more prevalent collaborative tax evasion at the status quo tends to intensify the extent of the tax evasion itself; this thus furnishes a self-fulfilling equilibrium and it may also give rise to multiple equilibria. More importantly, we find that the snowballing effect stemming from social norm has a decisive influence not only in determining the conformity of consumers to the tax code, but also the deterrent effect of the authority's tax enforcement. If collaborative tax evasion is initially rampant, raising fines for tax evasion will give rise to a strong venal effect that will increase tax evasion. Once this perverse effect outweighs the usual deterrent effect associated with raising fines for tax evasion, a more severe fine may result in higher rather than lower tax evasion. Copyright 2004, Oxford University Press.

Viral persistence in vivo through selection of neutralizing antibody-escape variants.

Despite initial virus control by CD8(+) cytotoxic T lymphocytes (CTLs), noncytopathic or variably cytopathic viruses (e.g., hepatitis B and C viruses, HIV) are able to establish persistent infections. The role of neutralizing antibodies (nAbs) in controlling disease progression is unclear. Therefore, the phenomenon of viral evasion from the nAb response and its implications for virus persistence remain controversial. Here we demonstrate nAb-mediated viral clearance in CTL-deficient mice infected with the prototypic noncytopathic lymphocytic choriomeningitis virus (strain WE). During prolonged CTL absence, neutralization-resistant virus mutants were selected in individual mice within 70-90 days. In naive animals infected with these virus variants only low nAb responses were induced, resulting in an increased tendency of virus to persist.

More tax evasion research required in new millennium

Scholarly communication across disciplines is much harder than within disciplines. This article highlights the pervasive phenomenon of tax evasion and discusses the different theoretical models and research approaches that have been used to study the problem in the last two decades. Much of this research has been conducted in the U.S. Policy approaches suggested by this research may therefore have limited applicability in other countries. With theoretical models from a variety of disciplines available to use, and many unanswered questions remaining, international comparisons and multi-method approaches should be useful to the many policymakers and academic researchers interested in understanding the puzzle of tax compliance.