Tax Evasion as a Crime: A Survey of Perception in Kosovo

Eurasian Journal of Economics and Finance, 2020

Tax evasion is more of a disciplinary problem, produced by numerous, big and turbulent changes. The growing problems with tax evasion are present all over the world and they require a global solution of the problem. Although tax evasion is a global phenomenon, this is also the issue that most developed countries in the world are dealing with, there are significant differences between individual countries, all depending on the legal order, the entire social system and it is depending from country to country, and this is especially evident among transitioning countries. The problem of tax evasion is particularly acute in Bosnia and Herzegovina (hereinafter BiH). The main research result indicates that tax evasion has multiplicative effects; by reducing tax evasion, the situation in public finances improves substantially. This article discusses tax evasion in BiH and the perception of taxpayers and tax inspectors towards tax evasion. In this line, this article presents the theoretical analysis of the phenomenon of tax evasion (which is not a goal in itself), including the empirical analysis factors that have the greatest influence on tax evasion by using logistic regression modeling method. The paper checks the main hypothesis by identifying the factors that affect tax evasion and by determining their significance and impact, it is possible to construct logit model for determining factors of tax evasion in BiH.

2018

Tax Evasion is an act performed by the taxpayer to alleviate their tax burden by breaching the tax laws. In this action the taxpayer ignores the formal provisions of taxation that becomes their obligation, falsify documents, or fill the data with incomplete and incorrect. The purpose of this study is to find out the factors that influence taxpayer's perception on the tax evasion, so that can be useful for academics, practitioners, and tax policy makers. Tax evasion may be influenced by factors such as tax knowledge, tax morale, tax system, tax fairness, and compliance cost. The populations in this study are individual taxpayers registered at the Primary Tax Office in East Kalimantan. Sampling technique used is purposive sampling with criteria: taxpayer person who has a freelance job as much as 100 respondents. Analysis of this research data used PLS (Partial Least Square). The result of this study indicates that: tax knowledge, tax morale, tax system, tax fairness negatively influenced the taxpayer's perception on the tax evasion. Compliance cost positively influenced the taxpayer's perception on the tax evasion. From every negative variable, tax morale has the most significant to tax evasion, followed tax knowledge, tax system, and tax fairness.

Notitia

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 e...

Journal of Money Laundering Control, 2015

Purpose – The aim of this study is to investigate Turkish taxpayers’ perception of the severity of tax evasion relative to other crimes and violations. Design/methodology/approach – A questionnaire survey was administrated to 475 Turkish self-employed respondents. One sample t-test and one-way analysis of variance methods were used for data analysis. Findings – The results of the study illustrate that tax evasion ranked 10th among the 21 offences surveyed. The results indicate that the average person views tax evasion as only somewhat serious. When compared to similar white-collar crimes, it ranked less severe than accounting fraud, while it was ranked higher than violation of minimum wage laws, welfare fraud and child labor laws. The results of this paper are important as they emphasize the fact that general public do not perceive tax evasion as a serious crime. This perception, allied to lack of enforcement efforts, has created an environment where certain individuals may not be a...

Corporate Law and Governance Review

This study examines the perceptions and extent to which tax evasion is classified as a criminal offense compared to fifteen listed offenses in the Niger Delta region of Nigeria. The motivation stems from the need to understand the reasons for higher levels of tax evasion and its perception as a lesser crime vis-à-vis others, despite its economic implications. It interrogates Menezes de Carvalho and Cabral de Ávila’s (2022) study which proved that tax governance practices and enforcement have serious consequences on the level of tax evasion. It employs a primary study using 409 questionnaires similar to Gupta (2009), and Mamuti and McGee (2016), which measured the perceptions toward tax evasion as a crime. Results revealed that murder/ritual killing, armed robbery, militancy, kidnapping, and human trafficking are among the top five crimes while tax evasion was rated third lowest crime. Also, corruption and ineffective tax governance, among others were identified as reasons for tax ev...

Repensando la participación política en el entorno multimediático / Experiencias en México., 2021

Hemos argumentado que las formas de participación política posibles, en los actuales regímenes políticos democráticos, no responden únicamente a los condicionamientos y las potencialidades del entorno político institucional, y que los procesos de politización (socialización, concientización y aprendizaje políticos), consustanciales a la acción y movilización política, tienen lugar también, y cada vez en mayor medida, al interactuar comunicativamente con sentido político en un entorno público configurado por comunicaciones, públicas y privadas, tecnológicamente convergentes y, por tanto, crecientemente “mediatizadas”, en el cual priman como condiciones, por un lado, la interconexión en red de las modalidades de comunicación interpersonal, mediática e interactiva y, por el otro, el predominio del individualismo expresivo como orientación del comportamiento comunicativo.

2021

Primero se nos enseñó a pensar con Émile Durkheim y a investigar el “hecho social” como una “cosa”, reduciéndolo a algo que permitiera a ciertos científicos, estudiosos de la sociedad y las personas, llamar “física social” a la ciencia que ejercían. Si estrellas, piedras, plantas y animales podían ser medidos en nombre de una precisión siempre imprecisa, pero al menos convincente por algún tiempo, y si ratones y monos eran encerrados en jaulas, con sus pequeños cuerpos conectados a cables en cuyo extremo opuesto encontrábamos exactos “instrumentos científicos de investigación”, ¿por qué no hacerlo también con las personas?

Adaptado do texto do Prof. Edson Pereira Bueno Leal, maio de 2003.

New geochemical, metamorphic, and isotopic data are presented from high-pressure metamorphic rocks in the southern New England Orogen (eastern Australia). Conventional and optimal thermobarometry are augmented by U-Pb zircon and 40 Ar/ 39 Ar phengite dating to define pressure-temperature-time (P-T-t) histories for the rocks. The P-T-t histories are compared with competing geodynamic models for the Tasmanides, which can be summarized as (i) a retreating orogen model, the Tasmanides formed above a continuous, west dipping, and eastward retreating subduction zone, and (ii) a punctuated orogen model, the Tasmanides formed by several arc accretion, subduction flip, and/or transference events. Whereas both scenarios are potentially supported by the new data, an overlap between the timing of metamorphic recrystallization and key stages of Tasmanides evolution favors a relationship between a single, long-lived subduction zone and the formation, exhumation, and exposure of the high-pressure rocks. By comparison with the retreating orogen model, the following links with the P-T-t histories emerge: (i) exhumation and underplating of oceanic eclogite during the Delamerian Orogeny, (ii) recrystallization of underplated and exhuming high-pressure rocks at amphibolite facies conditions coeval with a period of rollback, and (iii) selective recrystallization of high-pressure rocks at blueschist facies conditions, reflecting metamorphism in a cooled subduction zone. The retreating orogen model can also account for the anomalous location of the Cambrian-Ordovician high-pressure rocks in the Devonian-Carboniferous New England Orogen, where sequential rollback cycles detached and translated parts of the leading edge of the overriding plate to the next, younger orogenic cycle.