Spatial Dynamic Modelling of Tax Gap: the Case of Italy

Abstract

<jats:title>Abstract</jats:title> <jats:p> This paper analyses the determinants of regional tax gap in Italy testing if tax evasion is characterised by spatial persistence. The size of spatial correlation in regional tax gaps has been tested and the role of additional determinants of evasion over the period 2001-2011 has been estimated. Using a dynamic spatial panel model, it is shown that regional tax gap is determined by tax evasion in neighbouring regions and is characterised by spatial persistence. Results make it possible to draw a taxonomy of the determinants of regional tax gap: contextual factors and operational factors linked to the relative efficacy of tax evasion contrasting policies and geography.</jats:p>

Tax evasion through fraudulent financial reporting amongst SMEs in Malaysia

“…Meanwhile, according to Spicer and Hero (1985), there is a positive and significant relationship between tax compliance and the frequency of tax audits conducted on the taxpayers. This result was quite similar to those arrived at by Dubin et al (1990), Tagkalakis (2013), Carfora et al (2018), Baghdad et al (2017) and Hoopes et al (2012). All of these studies are in line with the economic deterrence theory.…”

“…et al (1990),Tagkalakis (2013),Carfora et al (2018),Baghdad et al (2017),Hoopes et al (2012),Alm et al (1992) and DeBacker et al…”

La mobilisation des ressources fiscales en Afrique subsaharienne: quel rôle des flux financiers illicites?

“…D ' Agosto, Marigliani et Pisani ( 2014) étudient les déterminants de l ' écart de TVA dans 20 régions d ' Italie en utilisant des données de panel sur la période 2007-2011. Carfora, Pansini et Pisani (2018) réitèrent ce type de test sur des régions italiennes en utilisant des données sur la période 2001-2011. Ces études montrent que l ' écart de TVA est corrélé positivement avec les conditions économiques, le cycle économique et la morale fiscale de la zone géographique.…”