The Determinants of Tax Evasion: A Literature Review
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RIS BIB ENDNOTEThe Determinants of Tax Evasion: A Literature Review
Publication date: 14.07.2014
Gdansk Journal of East Asian Studies, 2014, Issue 5, pp. 70 - 78
https://doi.org/10.4467/23538724GS.14.007.2210Authors
The Determinants of Tax Evasion: A Literature Review
In theory, the maximization of fiscal revenue is the main administrative goal of any government of any country in any period. It is no doubt that tax evasion has weakened the government’s tax and lowered the ability of government to provide public goods. Additionally, the tax evasion also causes some other problems being adverse to the economic development. For example, the tax evasion distorts the tax system, increasing the deadweight loss. While increasing the government’s law enforcement costs, it also reduces the government tax revenue and the ability to repay. Therefore, to study the determinants of tax evasion is very important for us.
Information: Gdansk Journal of East Asian Studies, 2014, Issue 5, pp. 70 - 78
Article type: Original article
Titles:
The Determinants of Tax Evasion: A Literature Review
Determinanty unikania opodatkowania - przegląd literatury
Renmin University of China, Beijing
University of Lodz, Poland, ul. Narutowicza 65, 90-131 Łódź
Published at: 14.07.2014
Article status: Open
Licence: None
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EnglishView count: 2195
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