La brecha fiscal: estudio y aplicación a los impuestos sobre la riqueza (The Tax Gap: A Study and Application on Wealth Taxes)

Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia

“…Recent scientific research also showed that the tolerance of tax evasion contributes to its further increase (Durán-Cabré et al, 2018;Pezzolo, 2020;Bucci, 2020). The results of the research conducted on a representative sample of 1,500 randomly selected respondents (taxpayers) within Slovakia provided important findings and conclusions claiming that up to 88.17% of the respondents tolerate tax evasion (Kot et al, 2019).…”

“…Based on an extensive analysis of the latest scientific publications, the decisive determinants that influence the occurrence and extent of tax evasion include the following factors: political tax evasion as an expression of disagreement with the politicians and governmental tax policy (Stieranka et al, 2016); economic factors -tax evasion is also influenced by the degree of the economic development of the state (Andrejovská et al, 2020;Dobrovič et al, 2018); legislative -quality and stable legislation is necessary to eliminate and prevent tax evasions (Durán-Cabré et al, 2018;Bucci, 2020); the level of tax burden and levies -inadequate or excessive tax burden increases the risk of speculations (Peňaflor-Guerra et al, 2020;Andrejovská et al, 2020;Majerová, 2016); taxation system (Bucci, 2020) as another key factor affecting tax evasion; social and ethical factors, where the reason of tax evasion can be low civic engagement in the area of tax payment and the level of corruption (Pezzolo, 2020;Gudinavičius, 2020;Stieranka et al, 2016;Andrejovská et al, 2020); control mechanism -tax control might be ineffective (Kot et al, 2019), if there is a large disproportion between the number of taxpayers and the number of controllers (Stieranka et al, 2016); globalization and technological and scientific development, where the rate of tax evasion increases with the technological development and modern IT technologies (Alm, 2021;Barbu, 2020); and an extremely important issue is double taxation, international tax evasion and tax havens (Rajnoha et al, 2014).…”