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The 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.14.007.2210

Authors

,
Fancheng Kong
Renmin University of China, Beijing
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Chuanhai Wang
University of Lodz, Poland, ul. Narutowicza 65, 90-131 Łódź
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Titles

The Determinants of Tax Evasion: A Literature Review

Abstract

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

Information: Gdansk Journal of East Asian Studies, 2014, Issue 5, pp. 70 - 78

Article type: Original article

Titles:

English:

The Determinants of Tax Evasion: A Literature Review

Polish:

Determinanty unikania opodatkowania - przegląd literatury

Authors

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

Percentage share of authors:

Fancheng Kong (Author) - 50%
Chuanhai Wang (Author) - 50%

Article corrections:

-

Publication languages:

English

View count: 2195

Number of downloads: 17453

<p>The Determinants of Tax Evasion: A Literature Review</p>