Compliance and Receipt Lotteries by Philipp Krug, Dominika Langenmayr, Niklas Rauhut, Finn Ole Schmude, Thea Seitz, Douglas Strasoldo, Moritz Withoeft

“…Abstract The tax gap — the difference between taxes owed and taxes paid — measures the extent of tax evasion. Lacking tax compliance reduces tax revenue in many countries, especially from value-added taxes. …”
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ITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small Enterprises by Mateus Alexandre Costa dos Santos, Luiz Carlos Marques dos Anjos, Paulo Roberto Nóbrega Cavalcante, Paulo Aguiar do Monte

“…In addition, it was guided by the classical model proposed by Allingham and Sandmo (1972), referring to the economic theory of tax evasion. It may be noted that the successful adoption of ITG 1000 can be achieved with an awareness of the segments involved and with the prohibition and penalizing of adverse behavior, permitting one to infer that the adoption of the 1000 ITG is much more dependent on the accounting class’s actions, rather than a management decision itself.…”
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ON THE ISSUE OF THE OFFSHORE AREAS by E. B. Aliyev

“…Research issue raised in this paper is the most pressing at the moment because of international campaign to prevent money-laundering and tax evasion. From the solution to the problems that will be discussed here may depend the degree of how strong the whole state (country) may become. …”
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DOES TAXATION AFFECT BANKS’ PROFITABILITY: EVIDENCE FROM NIGERIA by Emmanuel Imuede Oyasor

“…The outcome offers corporations useful insights on tax planning strategies properly and show how their tax avoidance skills could be used without practicing tax evasion. Amongst others, the recommends that regulators should grant tax incentives and reforms to reduce the tax burden on companies. …”
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Tax haven as a method for tax optimization in holding structures by Joanna Toborek- Mazur

“…This structure has allowed the world's largest business entities to create such schemes that allowed them to optimize taxes by circumventing taxes (tax avoidance) and sometimes illegally bypassing them (tax evasion). After reviewing the literature, press articles and OECD and IRS reports, the authors describe the mechanisms used by well-known business entities to reduce tax liabilities by creating a holding structure using countries that are tax havens. …”
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TAX EXCHANGE OF INFORMATION AND INTERNATIONAL COOPERATION IN BRAZIL by Heloisa Estellita, Frederico Silva Bastos

“…In many situations, such as tax evasion, harmful tax competition and money laundering, domestic statutes seem to be ineffectual in a global dimension. …”
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TAX FAIRNESS, PERCEIVED CORRUPTION AND TAX ADMINISTRATION IN NIGERIA by Mubaraq Sanni, Benuh Adama IDRIS

“… Globally, perceived unfairness and corruption in tax administration cause taxpayers to be apathetic about their tax obligations, leading to tax evasion. It is against this background that this study investigated the extent to which tax fairness moderated by perceived corruption influence tax administration in Nigeria. …”
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Tax Compromise and Tax Amnesty Procedures Implementation by M. S. Syromiatnikova

“…A mandatory condition of the tax amnesty is the release of a taxpayer from criminal liability for tax evasion. The results of the study can be used in lawmaking, law-enforcement practice, and the educational process.…”
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Benford Law and fraudulent financial statements of unlisted enterprises by Nguyễn Thị Thu Hiền, Đặng Anh Tuấn

“…However, many enterprises still engage in tax evasion and tax avoidance by manipulating financial statements. …”
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The analysis of efficiency of risk-based approach in supervision activities of Federal Tax Service in the system of state financial monitoring by E. I. Brichka, I. A. Kolesnik, Yu. S. Zharkova

“…The economic content of taxes consists in the redistribution of the gross national product and reflects the relationship to mobilize part of the income that is formed in the private sector at the disposal of the state. As a result, tax evasion, which is one of the predicate crimes, by organizations causes the growth of the shadow economy and contributes to the processes of money laundering. …”
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Decentralization and Primary Health Care Service delivery in Local Governments in Uganda: A Case Study of Kabale Municipality by Julius, Kisembo

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Explaining the model of value creation of tax income and gross domestic product based on tax system reforms by Bahram Ramazani, Mojtaba Malekichoobari, Sina Kheradyar

“…This action helps to strengthen tax justice, reduce tax evasion, and better structure of the tax system. …”
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Laffer Curve and Taxable Revenue Elasticity: The Impact of Tax Deductions on a Dynamic General Equilibrium Model by Nahid Gohartash, Rouhollah shahnazi, Ahmad Sadraei javaheri, Mahboubeh Jafari, Parviz Rostamzadeh

“…It seems that such policies can prevent tax evasion, collecting more tax, and ultimately increase the motivation for work and activity and cause economic growth and prosperity…”
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