The effect of tax transparency on consumer and firm behavior: Experimental evidence

Razen, Michael; Kupfer, Alexander

doi:10.1016/j.socec.2023.101990

Cited by 2 publications

(4 citation statements)

References 35 publications

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“…, 2020), tax fairness, tax knowledge and moral obligation (Kassa, 2021). Social costs (Razen and Kupfer, 2023) and social networks (Whait et al. , 2018) are under financial issues.…”

Section: Literature Review On the Current State Of The Fieldmentioning

confidence: 99%

“…Social costs like consumer boycotts can determine corporate tax avoidance (Razen and Kupfer, 2023). Zhu et al.…”

Section: Comparison Of Bangladesh’s Tax Avoidance and Evasion Factors...mentioning

confidence: 99%

“…Corporate governance mechanisms include firm-level characteristics (Tang, 2020;Wang et al, 2020), tax fairness, tax knowledge and moral obligation (Kassa, 2021). Social costs (Razen and Kupfer, 2023) and social networks (Whait et al, 2018) are under financial issues. Function of tax authorities and taxation policies consists of loopholes in tax legislation (Ftouhi and Ghardallou, 2020), government ownership and political connections (Tang, 2020).…”

Section: Underpinning Theoriesmentioning

confidence: 99%

“…Social costs like consumer boycotts can determine corporate tax avoidance (Razen and Kupfer, 2023). Zhu et al (2023) found that firm performances, economic growth, country-level stability and interest obligations are connected with corporate tax avoidance.…”

Section: Factorsmentioning

confidence: 99%

See 3 more Smart Citations

Tax avoidance and tax evasion: current insights and future research directions from an emerging economy

Hossain,

Ali,

Ling

et al. 2024

AJAR

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PurposeThis study aims to identify factors affecting tax avoidance and tax evasion in Bangladesh and propose a future research agenda.Design/methodology/approachThis paper reviewed 423 articles published between 2010 and 2023 using a systematic literature review (SLR) approach.FindingsThe review classified the factors into three categories, namely individual taxpayers, corporate taxpayers and tax administration. Income level, tax penalty, tax morale, inefficient tax return system and tax assessment process are associated with the individual’s tax avoidance and tax evasion activities. Profitability, corporate governance and financial restrictions are key factors influencing corporate taxpayers’ involvement in tax avoidance and tax evasion. Factors related to tax administration include lack of social interaction, distrust of national officials, complexities of policies, politicisation of tax authority, lack of political stability, incompetent auditing, insufficient recording, lack of administrative cooperation, lack of accountability, insufficient counselling and compromising in tax prosecution cases.Practical implicationsThis paper provides tax regulators with insights to improve regulations and lessen tax avoidance and tax evasion activities.Originality/valueThis paper is the first attempt to provide guidance for academics when examining tax avoidance and tax evasion in Bangladesh.

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“…, 2020), tax fairness, tax knowledge and moral obligation (Kassa, 2021). Social costs (Razen and Kupfer, 2023) and social networks (Whait et al. , 2018) are under financial issues.…”

Section: Literature Review On the Current State Of The Fieldmentioning

confidence: 99%

“…Social costs like consumer boycotts can determine corporate tax avoidance (Razen and Kupfer, 2023). Zhu et al.…”

Section: Comparison Of Bangladesh’s Tax Avoidance and Evasion Factors...mentioning

confidence: 99%

Section: Underpinning Theoriesmentioning

confidence: 99%

Section: Factorsmentioning

confidence: 99%

See 2 more Smart Citations

Tax avoidance and tax evasion: current insights and future research directions from an emerging economy

Hossain,

Ali,

Ling

et al. 2024

AJAR

View full text Add to dashboard Cite

show abstract

The evolution of tax strategies in multinational companies: a historical perspective

Budiman,

Bandi,

Widagdo

et al. 2024

Int J Discl Gov

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The effect of tax transparency on consumer and firm behavior: Experimental evidence

Cited by 2 publications

References 35 publications

Tax avoidance and tax evasion: current insights and future research directions from an emerging economy

Tax avoidance and tax evasion: current insights and future research directions from an emerging economy

The evolution of tax strategies in multinational companies: a historical perspective

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