Determinants of tax evasion and compliance

Wentworth, Diane Keyser; Rickel, Annette U.

doi:10.1002/1520-6696(1985)3:4<455::aid-jhbs2300030411>3.0.co;2-d

Cited by 3 publications

(3 citation statements)

References 30 publications

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“…Cullen et al (1982) found that crimes such as the production of counterfeit medicine and selling contaminated food are perceived to be more serious than the crime of tax evasion. Wentworth and Rickel (1985) and Jackson and Milliron (1986) stated that tax evasion is a white-collar crime [3]. This includes embezzlement, false advertising, bribery, unfair competition, tax evasion and unfair labour.…”

Section: Does Corruption Cause Tax Evasion?mentioning

confidence: 99%

Does corruption cause tax evasion? Evidence from an emerging economy

Amoh

Ali-Nakyea

2019

JMLC

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Purpose The purpose of this study is to examine the corruption-tax evasion nexus and to establish the strength of relationships among corrupting activities. Design/methodology/approach The research applied structural equation modelling on selected data from the World Economic Forum Executive Opinion Survey on corruption activities and data on tax evasion triggering factors from the World Development Indicators and the Bank of Ghana to test two hypotheses. Findings The test of the first hypothesis suggests that corrupting activities significantly cause tax-evading activities in Ghana; hence, there is at least one corrupting activity triggering tax evasion. Testing the second hypothesis revealed that corruption in Ghana exhibits all of the five dimensions of corruption that were examined. Hence, there is correlation among the corrupting activities. Research limitations/implications The research is limited by the availability of data; hence, only data for selected variables for the period were examined. Practical implications The results are indicative that most emerging economies tend to have more than one type of dominating corruption dimension, which are tax-evading triggers. Originality/value The study extends the literature by examining the various dimensions of corruption, analysing the strength of their relationships and how they impact tax evasion in an emerging economy. By identifying and employing specific corrupting activities, there is a better understanding and appreciation of the corruption-tax evasion nexus in the revenue generation process. This may aid emerging economies in the drafting of tax evasion and corruption reduction policies/programmes to ensure the achievement of sustainable development goals.

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Section: Does Corruption Cause Tax Evasion?mentioning

confidence: 99%

Does corruption cause tax evasion? Evidence from an emerging economy

Amoh

Ali-Nakyea

2019

JMLC

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“…(Boylan and Sprinkle, 2001), random surveys (Fisher et al, 1989), and available tax databases (Erard and Ho 2001), researchers have identified characteristics of noncompliant taxpayers and what is likely to motivate tax compliance. Specifically, studies conducted about the tax evasion considered this practice as a 'white-collar crime' or a type of criminal behavior (Wentworth & Rickel, 1985;Jackson & Milliron, 1986;Ghosh & Crain, 1995). In such case, it is evidenced that tax non-compliance has led to an environment where Yemeni taxpayers have been motivated not to report and\or pay their taxable income (Embassy of Yemen, 2007).…”

Section: Islamic Perspectives Towards Taxmentioning

confidence: 99%

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

Aljaaidi¹,

Manaf²,

Karlinsky³

2011

IJBM

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This paper explores the perception of Yemeni citizens of the severity of tax evasion relative to other crimes and violations. Perception of tax evasion may somewhat explain the degree of non-compliance with the tax laws. Using data from a self-administered survey and a personnel structured interview, the results of mean and comparative analysis show that tax evasion items were ranked as the three least crimes of 30 listed crimes. Further, Tax evasion is categorized the least serious category out of six categories. The results of this study should be useful to policy makers in Yemen and elsewhere, as it was found that there is an alarming signal that tax evasion is relatively ranked as the least serious offence, which could lead to an environment where taxpayers may not be afraid of cheating on their tax returns.

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“…The problem of tax non-compliance is as old as the tax system (Wentworth & Rickel, 1985). This has always been a problem to tax administrations in most countries.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers

Al-Ttaffi¹,

Bin-Nashwan²,

Amrah³

2020

JBMA

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This paper aims to enhance the understanding of tax compliance behaviour of individual Yemeni taxpayers. It investigated the influence of tax knowledge on the behaviour of taxpayers. A survey was used to collect the required data. The major finding of this study is that tax knowledge of citizens has a significant influence on their likely compliance behaviour. Specifically, compliance behaviour increases when tax knowledge is higher. This study is probably among the first to investigate and to provide evidence on the influence of citizens tax knowledge on tax compliance behaviour in Yemen. The outputs of this study could serve as a useful input, not only for tax policy and strategy in Yemen, but also in other developing countries. Thus, governments are recommended to work on increasing tax knowledge of its citizens which will result in improving the level of tax compliance.

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Determinants of tax evasion and compliance

Cited by 3 publications

References 30 publications

Does corruption cause tax evasion? Evidence from an emerging economy

Does corruption cause tax evasion? Evidence from an emerging economy

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

The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers

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