Phenomenon Of Evasion Research Articles

Factors affecting taxpayers to engage in tax evasion on income tax article 25

This research aims to identify the factors that influence tax evasion in Indonesia using a literature review approach. The phenomenon of tax evasion has become a serious issue that negatively impacts state revenue and creates injustice among taxpayers. In this study, the researchers examined six relevant journals to identify and categorize the factors influencing tax avoidance behavior by corporate taxpayers and their perceptions of tax evasion. The results indicate that tax rates, the fairness of the tax system, and subjective norms significantly influence tax evasion behavior. The higher the tax rate and the lower the fairness of the tax system and subjective norms, the greater the tendency for taxpayers to engage in tax evasion. Meanwhile, technology and information, discrimination, and understanding of taxation do not have a significant impact on tax evasion. This research emphasizes the need for the formulation of fairer and more effective tax policies to enhance tax compliance. Further research with a more representative sample is needed to strengthen these findings and to delve deeper into the role of technology and information, as well as the understanding of taxation in reducing tax evasion in Indonesia.

Pengaruh Money Ethics dan Tax Morale terhadap Persepsi Mahasiswa Mengenai Tax Evasion dengan Hedonisme sebagai Variabel Moderasi

This research raises the issue of the phenomenon of tax evasion amidst the increase in tax revenue realization in the last three years. This study aims to determine the effect of money ethics and tax morale on student perceptions of tax evasion with hedonism as a moderating variable. The object of this research is the cadre of the Mojokerto National Student Movement (GMNI) organization. This study uses a quantitative approach with primary data sources and uses a survey method through google form with a Likert scale measuring instrument. The population in this study were 115 cadres of the Mojokerto GMNI organization. The sampling technique used purposive sampling to get 65 respondents. The data analysis technique uses descriptive statistical analysis with the Structural Equation Modeling- Partial Least Square (SEM-PLS) method. The test tool used is SmartPLS software version 4.1.0.2 with outer model and inner model. The results showed that money ethics has a positive and significant effect on student perceptions of tax evasion, tax morale has a negative and significant effect on student perceptions of tax evasion, and hedonism is able to moderate the influence of money ethics and tax morale on student perceptions of tax evasion.

Estimating Tax Evasion in the Medical Sector in Comparison with Other Human-to-human (Η2Η) Life Services

This paper attempts to measure and report the extent and magnitude of tax evasion in the medical sector and to be compared with other selected human-to-human (Η2Η) life services in the Greek economy. Specific household expenditures for human (Η2Η) services for the period 2011–2017 were analysed, using data from the annual ‘Household Budget Survey (HBS)’ of the Hellenic Statistical Authority (ELSTAT) and were compared with the financial administrative data from the ‘Statistical Business Register (SBR)’, which is updated on an annual basis with data provided by the tax authority, depending on the case-specific characteristics of each sector under study that have been taken into account in the calculations. The research showed that the participation of doctors in the phenomenon of tax evasion as a whole has been declining in recent years while other human economic activities are responsible many times over for the perpetuation and exacerbation of the phenomenon. The annual tax evasion on average for the period 2011–2017, for the medical sector, is estimated to amount to €565.6 million (0.31% of the Greek GDP – mean value of the same period), while for the ‘accommodation services (hotels)’ sector, it is estimated to €3.3 billion (1.84% of GDP), to €6.8 billion for the catering sector (3.76% of GDP), to €2.1 billion for the education sector (1.18% of GDP), to €87.3 million for the hairdressing/other beauty treatment services of the personal service sector and finally to €50.3 million for the funeral and related services sector.

Experiências no combate ao abandono e evasão escolar no Brasil

This article aims to understand the phenomenon of school dropout and evasion in basic education and its main consequences. The research sought to answer the following questions: What are the main reasons that lead students to drop out of basic school? What are the consequenses of dropping out or evading from the basic school? The study was conducted through bibliographic research, based on authors such as Arroyo (2010), Ávila (2015), Branco (2020), Moura (2020), among others. It was found the main causes of school dropout and evasion are teenage pregnancy, alcohol and substance use, premature entry into the labor market, and social inequality. It was noticed that the problem of school dropout and evasion is not linear, but rather a cycle where most causes are also consequences. Its tacking requires more efficient public policies, political commitment, and social organization.

ZAKAT EVASION IN ISLAMIC JURISPRUDENCE AND PALESTINIAN LAW (Article in Arabic version)

Zakat, one of the five pillars of Islam, is an obligatory duty according to the Quran, Sunnah (Prophet's traditions), and consensus. Evading Zakat is considered a major sin in Islamic jurisprudence. Caliph Abu Bakr fought against those who withheld Zakat. From a legal perspective, Palestinian legislation in Zakat Regulation Law No. 9 of 2008 criminalizes Zakat evasion. This research aims to study the phenomenon of Zakat evasion in Islamic jurisprudence and Palestinian law, elucidating its causes and methods of combating it. The research employs inductive, analytical, and comparative methodologies. It concludes that perpetrators of Zakat evasion in Islamic jurisprudence are subject to worldly and otherworldly punishments, in addition to being compelled to pay Zakat forcibly. Zakat evasion is also criminalized under Palestinian law, with penalties mainly imposed on legal entities rather than natural persons, as paying Zakat by natural persons is voluntary, not obligatory. The primary reason for Zakat evasion is weakened religious consciousness and a lack of fear of God. Ignorance of Zakat rules and ineffective penalties for evasion contribute to the issue. The research recommends activating Zakat Regulation Law in the West Bank and Gaza Strip, curbing evasion through nurturing strong faith-based education centered around God-consciousness and reverence. This involves incentivizing the rewards of fulfilling Zakat and warning of the consequences, both in this world and the hereafter. Implementing a policy of compulsory Zakat payment for natural and legal persons is advised, along with imposing strict and deterrent penalties on Zakat evasion offenders.

Analysis of the Phenomenon of Star Tax Evasion and Countermeasures for Governance

Against the backdrop of steady economic development in China, the quality of life of the people is constantly improving, and their spiritual needs are gradually increasing. The film and television industry has ushered in unprecedented development opportunities and produced superstars, forming a fan economy. Therefore, industry practitioners, especially film and television stars, have a relatively high-income level. However, due to the development of the film and television industry, there has been a mismatch in the personal income tax collection and management system, resulting in a significant loss of tax revenue. The frequent occurrence of high-income celebrities evading huge taxes indicates that there are certain loopholes in the personal income tax collection and management of high-income groups in China's film and television industry. This article is based on the problems discovered in the Zheng Shuang tax evasion case, delving into the issue of personal income tax collection and management, and proposing beneficial solutions. In response to the current issue of personal income tax collection and management in China's film and television industry, the following suggestions are proposed: optimizing the tax system, strengthening tax collection and management, and improving the tax related environment. Through the research in this article, we hope to provide some ideas for the tax authorities to strengthen the personal income tax collection and management of the film and television industry, and reduce the loss of personal income tax.

The evasive responses of learners of Chinese as a foreign language in daily interaction: A speech act point of view

AbstractIn this paper, I explore the interactional phenomenon of evasion by using Edmondson and House's (1981) typology, which divides speech act categories into ‘Substantive’ and ‘Ritual’ speech acts. First, I examined which speech acts are used by native Chinese speakers and learners of Chinese as a foreign language (CFL) to realise evasive interactional responses in the Chinese linguaculture. Second, I compared the ways in which native speakers of Chinese and CFL learners realise evasions. Data were collected from 20 CFL learners and 20 native Chinese speakers, who completed a Discourse Completion Test featuring conflict scenarios such as a choice between lying and hurting someone's feelings. The results showed that the most frequented speech in evasive responses are Opine and Tell. Native Chinese speakers tend to use internal modification in the form of downgraders and honorifics, while CFL learners tend to use external mitigators.

ВОЗМОЖНОСТЬ ВЫПОЛНЕНИЯ ГАСТРО/ПАНКРЕАТОДУОДЕНАЛЬНОЙ РЕЗЕКЦИИ У ДЕТЕЙ С ОПУХОЛЯМИ ПОДЖЕЛУДОЧНОЙ ЖЕЛЕЗЫ

The article is about the experience in treating of pediatric patients with tumors of the pancreas who have undergone the gastro-pancreatoduodenal resection (GPDR) and pancreatoduodenal resection (PDR) at the Research Institute of Pediatric Oncology and Hematology named after Academician L.A. Durnov with the N.N. Blokhin Russian Cancer Research Center (Moscow, Russia). These kinds of surgical interventions are performed both with local neoplasms of the pancreatic head and with the spread of the tumor process to the duodenum, distal part of the stomach, and parapancreatic tissue. Materials and methods used: 13 GPDR, PDR surgical interventions were performed in children aged 5 to 16 y/o in 2010-2022. The results of treatment of these patients were assessed as satisfactory despite the complications that arose in some patients in the early and late postoperative periods. All patients are alive. GPDR surgical interventions were performed in 6 patients, and PDR in 7. The most frequently verified were solid pseudopapillary tumor of the pancreatic head (in 10 cases), neuroendocrine tumor (in 2 cases) and paraganglioma in a single case. Discussion and conclusions: bleeding from the pancreatic branch of the splenic artery and acute pancreatitis were noted among the early postoperative complications. Recurrent phenomenon of enzyme evasion and syndrome of excessive bacterial growth were revealed in the late postoperative period. Despite the complications arisen all patients are alive without signs of recurrence of the disease. The prognosis for this category of patients with radically performed surgical intervention is favorable.

ВОЗМОЖНОСТЬ ВЫПОЛНЕНИЯ ГАСТРО/ ПАНКРЕАТОДУОДЕНАЛЬНОЙ РЕЗЕКЦИИ У ДЕТЕЙ С ОПУХОЛЯМИ ПОДЖЕЛУДОЧНОЙ ЖЕЛЕЗЫ

The article is about the experience in treating of pediatric patients with tumors of the pancreas who have undergone the gastro-pancreatoduodenal resection (GPDR) and pancreatoduodenal resection (PDR) at the Research Institute of Pediatric Oncology and Hematology named after Academician L.A. Durnov with the N.N. Blokhin Russian Cancer Research Center (Moscow, Russia). These kinds of surgical interventions are performed both with local neoplasms of the pancreatic head and with the spread of the tumor process to the duodenum, distal part of the stomach, and parapancreatic tissue. Materials and methods used: 13 GPDR, PDR surgical interventions were performed in children aged 5 to 16 y/o in 2010-2022. The results of treatment of these patients were assessed as satisfactory despite the complications that arose in some patients in the early and late postoperative periods. All patients are alive. GPDR surgical interventions were performed in 6 patients, and PDR in 7. The most frequently verified were solid pseudopapillary tumor of the pancreatic head (in 10 cases), neuroendocrine tumor (in 2 cases) and paraganglioma in a single case. Discussion and conclusions: bleeding from the pancreatic branch of the splenic artery and acute pancreatitis were noted among the early postoperative complications. Recurrent phenomenon of enzyme evasion and syndrome of excessive bacterial growth were revealed in the late postoperative period. Despite the complications arisen all patients are alive without signs of recurrence of the disease. The prognosis for this category of patients with radically performed surgical intervention is favorable.

PENGARUH PERTUMBUHAN PENJUALAN, KEBIJAKAN UTANG DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK

In optimizing tax collection there are many obstacles, one of which is the form of taxpayer non-compliance in paying taxes. The phenomenon of tax evasion and other tax aggressiveness in Indonesia is still rife in various business sectors. The aim of this study was to determine the effect of sales growth, debt policy, and liquidity on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2016 until 2021. This research uses a type of quantitative research with an associative method with a population of 66 companies and a sample of 5 companies. Determination of the sample using the passive sampling method, the type of data used is secondary data with data analysis using the panel data regression model with the help of the eviews 9 application. Based on the test results it was found that, sales growth no effect on tax aggressiveness, debt policypositive effect on tax aggressiveness, liquidity has no effect against tax aggressiveness.

Study on Stars' Tax Evasion Behavior Based on A-S Model

In recent years, many stars have ruined their reputation because of tax evasion, which has become the focus of social attention. This paper first expounds the public's view on the phenomenon of stars' tax evasion, and then makes an in-depth analysis of the causes of stars' tax evasion and the factors affecting tax evasion, and makes A quantitative analysis based on the A-S tax evasion model. The results show that according to the public will, it is imperative to improve the inspection system, increase the intensity of inspection, increase the multiple of fines and strengthen the severity of punishment. This can not only effectively reduce the probability of tax evasion of celebrities and the negative impact, but also bring good demonstration effect to the public.

Разработка методики оценки уклонения от налогов на промышленные субъекты

The article is devoted to the phenomenon of tax evasion, its consequences and ways to measure it. The task includes a fundamental theoretical analysis of the study of the methodological part, focused on the indicator of fiscal pressure. In the paper, the authors presented the causal relationships between taxation, fiscal pressure and tax evasion, as these phenomena are measured at the macro- and microeconomic levels. In examining the causes and consequences of tax evasion at the country and organization/entity levels, the researchers mentioned financial position, financial performance and cash flow as elements to reduce tax fraud. For this, various formulas for calculating tax pressure and tax evasion were established, presented and systematized to reduce tax pressure through the financial results of the entity’s activities.

Poreska utaja kao nezakoniti oblik poreske evazije

The life of a country and a society, as a whole, is financed from public revenues. Taxes are one, probably the most important, form of public revenue, and every legislator, including ours, regulates in detail the establishment and functioning of the tax system as a whole. Failure to collect taxes would lead to a complete financial collapse of a country, so certain forms of avoiding tax obligations - tax evasion - are sanctioned by legislators most severely. Such behaviour is considered as a delict, as the legislator applies the ultima ratio, and criminalizes certain evasive actions as criminal acts, i.e., defines a special set of criminal acts as tax crimes. Bearing in mind the relative prevalence of this phenomenon, as well as the exceptional effect and importance that tax evasion has, both for the state as a whole, and for the individual, this paper, in the first place, characterizes the phenomenon of tax evasion and its forms. Using the historical-legal method, the paper gives an overview of the issue of tax evasion and the way it was dealt with historically, starting with Dušan's code and ending with the former Yugoslav legislation. Then, by looking at the relevant legislation, some positive criminal-legal incriminations of tax evasion are pointed out, particularly the incrimination of tax evasion as a criminal offense in the domestic legislation. Finally, the concluding thoughts speak about the potential need for a different regulation of this criminal offense, while paying attention to the practical implementation of legal rules in connection with the detection and prosecution of the criminal offense of tax evasion.

A LINHA TÊNUE ENTRE MATERNIDADE E EVASÃO ESCOLAR

ABSTRACT The need to interrupt their studies is the reality for a large number of young Brazilian women who experience motherhood during their school years. This research aimed to analyze the mechanisms used by educational institutions from the perspective of students and former students, teenagers, and young adults in the Federal District. Such mechanisms can be used use to support or hinder the studies of young mothers. Six semi-structured individual interviews were carried out with adolescents and young women, between 17 and 30 years old, who experienced motherhood during their studies. Thematic content analysis was used to interpret the information. The article focuses on the first analytical category constructed. From the analysis, it was possible to understand that the phenomenon of school evasion is supported by historical and cultural biases related to sexist conceptions about binary gender norms that do not contemplate the diversity of women’s experiences regarding motherhood and femininity itself.

Based on the Cases of Wei Ya and Fan Bingbing, it Focuses on the Management of Tax Evasion and Evasion in China

Since the founding of the People's Republic of China, tax collection and tax management and control have been constantly improved, but tax evasion still occurs frequently. There are countless people who violate tax regulations and use special means to skillfully evade taxes. Especially in recent years, with the rise of the Internet and short videos, more and more traffic figures have been exposed to large amounts of tax evasion, which seriously endangers the social justice system, And "the tax revenue of the state is used for the people. If there is no tax, the state has no right, and if there is no right, the state treasury is in deficit." This article will elaborate the phenomenon of tax evasion, draw conclusions and put forward relevant suggestions.

Tax Evasion in Hospitality Industry: Institutional Deficit, Mentality or Necessity?

Abstract This paper focused on the study and analysis of the phenomenon of tax evasion in Greek hospitality companies (hotels). Its main research objective was to investigate the degree of tax evasion of hotel companies, to examine its causes, its implications and how to deal with it. The processing of the replies given shows that a large proportion of hoteliers consider that businesses are 'over-taxed', while a common belief is that if a more favourable tax treatment were to apply it would lead to a strengthening of the overall conscience/ideological perception in favour of the institution of taxation. Finally, it is necessary to take measures to deal more rationally with tourism enterprises and to review the taxation policies of hotel companies as a tool to support them in times of crisis such as the current Covid-19 pandemic. Keywords: Tax evasion, Over- taxed, Hospitality companies, Taxation policies.

العوامل المؤثرة في التهرب من ضريبة القيمة المضافة في فلسطين

The study aims to identify the phenomenon of tax evasion in Palestine in terms of methods and reasons for evasion. It also aims at identifying and evaluating the mechanisms followed by the VAT Department in the Gaza Strip to combat VAT evasion. The study examines the ability of the legislations and laws to reduce tax invasion and the impact of the current socioeconomic situation on tax evasion. To accomplish the aim of the study, 58 questionnaires were distributed to employees at the VAT Department. Of the questionnaire 50 were valid to analyze. In addition, several heads of divisions were interviewed for the same aim. The most important results of the study are: 83% of the respondents state that training of staff leads to minimizing tax evasion. Also, 76% of the respondents mention that imposing many taxes and double taxation encourage the taxpayer to evade taxes. Further, the economic depression contributes to tax evasion according to 86% of the respondents. The most important recommendations are: the necessity of increasing tax exemption, avoiding double taxation, reviewing tax legislations, improving value added tax laws, enhancing the tax awareness and raising the level of voluntary commitment of the taxpayer.

قراءة في آثار التهرب الضريبي على ضريبة القيمة المضافة

This study aims to identify the effects of tax evasion in the value-added tax, which has become evident in most of the countries of the world, as it causes a great loss in the revenue of the public treasury in the state, because the value-added tax is one of the most important sources of the public treasury, and since The effects of tax evasion in the value-added tax are one of the most prominent obstacles facing the tax system in the state and making it unable to carry out its duties, due to taxpayers exploiting legislative loopholes in tax laws, and intentional violations of this tax to avoid paying the tax debt. Accuracy and clarity in it greatly contributed to the inability to determine the effects of this phenomenon and to show its true size, as the effects of the phenomenon of tax evasion in the value added tax are among the most prominent negative aspects of this tax, especially the absence of sufficient tax awareness among the taxpayers and the weakness of the tax administration and its tax apparatus and the ambiguity of texts Taxation contributed to the crystallization of this phenomenon, in addition to the fact that these effects resulted from the inability of employers to keep books. Account records, which make it difficult for employers to properly record all their activities of purchases and sales, create the appropriate atmosphere for the emergence of the phenomenon of tax evasion, as employers can access through them to this phenomenon, in addition to the large number of exemptions that lead to an increase in administrative problems that also contribute to The manifestation of this phenomenon, and the difference in the scientific, cognitive and economic development of countries cast a shadow on this phenomenon. The study dealt with the impact of tax evasion on value-added tax in the field of registration, the effect of tax evasion on value-added tax at the level of distribution of the tax burden, the effect of tax evasion on value-added tax in the field of tax deduction, and the effect of tax evasion on value-added tax in case of abstention The person charged with paying the tax debt, the effect of tax evasion on the value-added tax in the case of fraud by the taxpayer, the effect of tax evasion on the value-added tax in the case of concealment and destruction of documents, and the effect of tax evasion on the value-added tax in the case of poor tax awareness.

Transfer Pricing as an Institution Supporting the Anti-Optimization Clause in Counteracting Tax Avoidance

The purpose of this study is to show the relationship between transfer pricing regulations and the anti-tax avoidance clause. The paper discusses the axiology of legal regulations aimed at counteracting tax avoidance practices and the use of non-market prices in relations between related entities. An attempt was made to present the concept of the phenomenon of harmful tax competition, also the essence of tax avoidance, and to contrast this concept with the phenomenon of tax evasion. The phenomenon of tax optimization was also indicated. The relationship between the provisions of the general anti-optimization clause and transfer prices that determine the appropriate state of prices between related entities within the meaning of tax law was also subjected to a detailed analysis.

Research on Tax Risks and Administration Arising from the Phenomenon of Tax Evasion by Celebrities

In recent years, several celebrity tax evasion incidents have been exposed, which has caused widespread discussions. As a high-income group, celebrities evade tax by a large amount, and their tax payment has become the focus of people’s attention. This paper analyzes the impact of the phenomenon from the study of tax evasion by celebrities themselves, and the causes of tax evasion by celebrities through investigation, as well as the tax risk points in the process of tax payment by celebrities by combining with relevant professional literature. Finally, suggestions and countermeasures are put forward for the tax collection and management of celebrities.