Tax evasion on a social network

degl’Innocenti, Duccio Gamannossi; Rablen, Matthew D.

doi:10.1016/j.jebo.2019.11.001

Cited by 14 publications

(8 citation statements)

References 67 publications

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“…It is difficult to detect tax evasion as the motive of the concerned parties is to mask their lack of compliance. A growing school of thought has associated a lack of compliance with peer influence [70,71]. Nonetheless, attempts have been made to overcome tax fraud by national and international authorities such as third-party reporting [72], auditing [73], and information exchange on request (IoR) for cross-border trade [74].…”

Section: Tax Collectionmentioning

confidence: 99%

A critical review of information asymmetry in the business cycle: How digital ledger technology can transform and sustain the business cycle

Susan

Natu

2022

PLOS Sustain Transform

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Distributed ledger technology (DLT) is a disruptive technology with the potential to reengineer the entire trading cycle by alleviating inefficiencies such as time lags, multiple record keeping, human errors, and transparency common with the traditional trade cycle. This study evaluates the potential benefits of DLT in mitigating information asymmetry in trading relationships and how a DLT model can be deployed to revamp the trading process. We find that information friction results from differences in stakeholder preferences by identifying and categorizing information friction into 4 groups through a review of key studies in leading management journals. This finding aligns with conclusions reached in scientific research that the benefits of DLT prevail in markets with imperfect information. In addition, we illustrate the potential benefits of DLT in mitigating inefficiencies in trading relationships resulting from information asymmetry. The article concludes with a word of caution for potential users to take gradual steps of adoption to keep pace with changing technology so as not to become laggards.

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Section: Tax Collectionmentioning

confidence: 99%

A critical review of information asymmetry in the business cycle: How digital ledger technology can transform and sustain the business cycle

Susan

Natu

2022

PLOS Sustain Transform

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“…However, tax evasion is estimated to cost governments of developed countries up to 20% of income tax revenues (Gamannossi degl 'Innocenti and Rablen, 2020). Tax avoidance in developing countries is especially problematic in light of high poverty levels and the need to invest in infrastructure, education and health care (Gunn et al, 2020).…”

Section: Factors Affecting Tax Compliance Of Athletes 505mentioning

confidence: 99%

An interpretive structural model for factors affecting the tax compliance of professional athletes: a case study of football players

Memari

Pandari

Bemanzadeh

2021

IJSMS

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PurposeTax revenues are becoming one of the crucial tax policy segments in developing countries. Governments intend to collect more funds in the budget. The study aimed to identify the dimensions and factors influencing tax compliance in Iranian professional football players.Design/methodology/approachBased on interpretive structural modelling (ISM), the required information was collected using a literature review and a pairwise comparison questionnaire from eleven sport academic and executive participants. Content validity index of the questionnaire was >0.7 and its inconsistency index was <0.1.FindingsThe influential factors put in six levels. Results showed “new technologies for implementing regulations” and “clear tax regulations” were the lowest level's most independent factors. Simultaneously, the “possibility of identifying violating taxpayers” and “transparency of the clubs' financial data” were the most dependent factors at the model's first level. Moreover, “legal” was the greatest, and “technological” dimensions had at least importance, and the “amount and manner of fines” was the influential factor. The findings can use for policymaking to improve the professional player's and society tax compliance.Originality/valueThe authors identified the most independent, dependent, influential and minor essential football players' tax compliance factors and the relations between these factors. Recognising each of the factors' role and level of importance can help governments and policymakers in tax legislation in sport.

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“…Tax evasion is like a pandemic for the countries because they are unable to control it. Therefore, governments were negatively affected by tax evasion to improve the life standard of its citizens and to allocate a budget for public expenditure, and it became a disease for the country's economy and estimated to cost 20% of income tax revenue (Ameyaw et al, 2015;degl'Innocenti & Rablen, 2019;Palil et al, 2016).…”

Section: Introductionmentioning

confidence: 99%

Factors influencing taxpayers to engage in tax evasion: evidence from Woldia City administration micro, small, and large enterprise taxpayers

Kassa

2021

J Innov Entrep

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The main purpose of this paper is to investigate factors that influence taxpayers to engage in tax evasion. The researcher used descriptive and explanatory research design and followed a quantitative research approach. To undertake this study, primary and secondary data has been utilized. From the target population of 4979, by using a stratified and simple random sampling technique, 370 respondents were selected. To verify the data quality, the exploratory factor analysis (EFA) was conducted for each variable measurements. After factor analysis has been done, the data were analyzed by using Pearson correlation and multiple regression analysis. The finding of the study revealed that the relationship between the study independent variables with the dependent variable was positive and statistically significant. The regression analysis also indicates that tax fairness, tax knowledge, and moral obligation significantly influence taxpayers to engage in tax evasion, and the remaining moral obligation and subjective norms were not statistically significant to influence taxpayers to engage in tax evasion.

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Tax evasion on a social network

Cited by 14 publications

References 67 publications

A critical review of information asymmetry in the business cycle: How digital ledger technology can transform and sustain the business cycle

A critical review of information asymmetry in the business cycle: How digital ledger technology can transform and sustain the business cycle

An interpretive structural model for factors affecting the tax compliance of professional athletes: a case study of football players

Factors influencing taxpayers to engage in tax evasion: evidence from Woldia City administration micro, small, and large enterprise taxpayers

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