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tax evasion:MODELS WITH SELF-AUDIT

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Journal of Systems Science & Complexity 2008年第4期21卷 487-518页

作者： Kin Keung LAI Department of Management Sciences City University of Hong Kong College of Business Management Hunan University

Different from traditional tax audit, supervision with self-audit is a combination of audit by the taxpayer himself and audit by the tax authority. This paper mainly studies a taxpayer＇s optimal policy of tax evasion under supervision with self-audit and its related properties, in order to deduce some effective suggestions and theoretical bases to restrain tax evasion. Assuming that only a certain proportion of evaded tax can be discovered when the audit is executed, the authors first formulate a static model with self-audit. This model is divided into two stages. At the first stage, taxpayers declare their taxes, then the tax authority chooses audit objects, based on a known probability, and announces the result; if the taxpayer is chosen, he will enter the second stage, during which he has a chance to pay the evaded tax and the corresponding late fees and then is audited by the tax authority. The authors show the existence and uniqueness of the optimal amount of tax evasion at the first stage and the optimal proportion to self-expose at the second stage. The authors also discuss the related properties of the interior solution, and do elasticity analyses on some parameters. Besides, the authors extend the static model into the corresponding two-period model, and study the existence and uniqueness of the solution of the extended model. Finally, under the assumption that tax evasion can only be discovered with a certain probability when the audit is executed, the authors formulate another static model with self-audit and investigate its properties.

关键词： Existence and uniqueness of the solution self-audit static model tax evasion two-period model.

Interaction Between tax Compliance and tax Administration in Lithuania： tax evasion Aspect

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Journal of Modern Accounting and Auditing 2012年第10期8卷 1453-1472页

作者： Kristina Levisauskaite Kristina Sinkuniene Vytautas Magnus University Kaunas Lithuania

tax payers and tax administrators are the main structural groups in tax system. They interact and have an impact on each other＇s actions following by tax compliance or tax non-compliance. However, no wider study encompassing both tax payers and tax administrators has been conducted in Lithuania. Since a survey of all participants in the tax system would require substantial time, human, and financial resources, during the first study, only one group, tax payers, was surveyed. During the second study, tax administrators were surveyed along with the tax payers. The present study has the following objectives： to describe the problem of tax evasion in the context of attitudes and behaviours of participants in the tax system; to estimate the tax compliance and evasion situation in Lithuania on the basis of attitudes and behaviours of tax payers; to establish how tax administrators estimate the tax compliance （evasion） situation in Lithuania; to assess the relationship between tax administrators and tax payers; to determine similarities and differences of their attitudes; to assess the key aspects of tax evasion; and to identify measures for the solution of this problem.

关键词： tax compliance tax payer tax administrator tax evasion

Intelligent Identification of Corporate tax evasion Based on LM Neural Network

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Intelligent Identification of Corporate Tax Evasion Based on...

Undertaking Solidarity and Firmness:Progress and Prospect in the Reform of Administration of tax Collection

第37届中国控制会议

作者： Xing Xiangyu Ye Youlin Xu Qicheng School of Information and Control Engineering Shenyang Jianzhu University School of Municipal and Environmental Engineering Shenyang Jianzhu University School of Science Shenyang Jianzhu University

Automobile sales enterprises are an important part of tax revenue in China. tax evasion is not conducive to the healthy development of the market. It has seriously damaged the national interest and damaged the fairness and justice of the automobile sales industry. This paper proposes an intelligent identification model based on big data for tax evasion in automobile sales enterprises. Using existing reports, selecting the maintenance margin, the VAT tax burden, agent insurance and license income as indicators, disquieting data and construct an expert sample, training LM neural network model. Results show that: The recognition accuracy of the model was 89%, and the results were assessed by ROC curve, which showed that the classification effect was good.

关键词： tax evasion automobile sales enterprises LM neural network

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Frontiers of Law in China-Selected Publications from Chinese Universities 2020年第2期15卷 193-226页

作者： HU Tianlong University of Michigan Ann ArborMichiganUSA School of Finance Renmin University of China International Monetary Institute Renmin University of China

Over the past two decades,China's tax law reform has become a highly valued and distinguished area for earnestly advancing Chinese socialist rule of law *** the establishment of the principle on strengthening legality of imposing tax,as well as new settings regarding China's social and economic development,the administration and management of tax collection and protection of taxpayers'well-being gradually and vigilantly attain responsiveness from top national legislators and ***,the efforts exerted by tax administers on fighting tax evasion have been elevated on both international and domestic *** example,a focal area is the evaluation and collction of presumptive tax which is a common routine for administers around the ***,the current laws and regulations on administering tax collection invite a rigorous process of revision and modification with contermporary conceptions of taxpayers'*** article argues that,through the example of presumptive tax collection,the administration and management of tax collection should adhere to the basic principles of protecting taxpayers and advancing the goals of de-administrating arduous procedures to conform to new trends of social and economic *** also proposes that the vigor and dynamics of tax collection efforts should coincide with national goals of reformulating the individual income tax collection mechanisms,solidifying the national conversion of business tax to value-added tax,matching with the new wave of bankruptcy of certain enterprises,and so forth.

关键词： tax administration tax evasion presumptive tax tax collection taxpayers

Perceptions of trust and power are associated with tax compliance:A cross-cultural study

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Economic and Political Studies 2023年第3期11卷 365-381页

作者： Christoph Kogler Jerome Olsen Erich Kirchler Larissa M.Batrancea Anca Nichita Department of Social Psychology School of Social and Behavioural SciencesTilburg UniversityTilburgThe Netherlands Max Planck Institute for Research on Collective Goods BonnGermany Department of Occupational Economic and Social PsychologyFaculty of PsychologyUniversity of ViennaViennaAustria Institute for Advanced Studies(IHS) ViennaAustria Department of Business Babes¸-Bolyai UniversityCluj-NapocaRomania Department of Business Administration and Marketing Faculty of EconomicsUniversity of Alba IuliaAlba IuliaRomania

The slippery slope framework(SSF)of tax compliance postulates that taxpayers’compliance behaviour depends on the two dimensions:trust in authorities and power of *** an attempt to overcome common-method biases,the present study tests the main assumptions of the SSF with a sample of 44 countries/***/region-level trust and power indices are calculated based on experimental data involving 14,509 participants and related to shadow economy estimates and–as an alternative indicator of non-compliance–corruption *** results indicate that both trust and power are negatively related to the size of the shadow economy and the extent of *** results emphasise the importance of both SSF dimensions in combating tax evasion and counterproductive behaviour within a society in general.

关键词： Trust power shadow economy corruption tax compliance tax evasion

A self-employed taxpayer experimental study on trust,power,and tax compliance in eleven countries

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Financial Innovation 2022年第1期8卷 2588-2610页

作者： Larissa M.Batrancea Anca Nichita Ruggero De Agostini Fabricio Batista Narcizo Denis Forte Samuel de Paiva Neves Mamede Ana Maria Roux-Cesar Bozhidar Nedev LeošVitek József Pántya Aidin Salamzadeh Eleanya K.Nduka Janusz Kudła Mateusz Kopyt Luis Pacheco Isabel Maldonado Nsubili Isaga Serkan Benk Tamer Budak Department of Business Babeş-Bolyai University7 Horea Street400174 Cluj-NapocaRomania Faculty of Economics “1 Decembrie 1918”University of Alba Iulia15-17 Unirii Street510009 Alba IuliaRomania Department of Psychol-ogy University of YorkHeslingtonYork YO105DDUK BPP Education Group Department of PsychologySchool of BusinessBPP University137 Stamford StreetLondon SE19NNUK Department of Computer Science IT University of CopenhagenRued Langgards Vej 72300 CopenhagenDenmark Office of CTO GN Audio As(Jabra)Lautrupbjerg 72750 BallerupDenmark Business Management Graduate Program Strategic Finance DepartmentMackenzie Pres-byterian University163 Rua Maria AntôniaSão Paulo 01302-907Brazil Center for Applied Social Sciences Mackenzie Presbyterian University930 Rua da ConsolaçãoSão Paulo 01302-907Brazil Department of Finance and Accounting Faculty of Economics and Business AdministrationSofia University“St.Kliment Ohridski”125 Tsarigradsko Shose Blvd.Block 31113 SofiaBulgaria Department of Public Finance Faculty of Finance and AccountingPrague University of Economics and BusinessWinston Churchill Sq.13067 Prague 3Czech Republic Department of Social Psychology Institute of PsychologyELTE Eötvös Loránd UniversityEgyetem tér 1-3Budapest 1053Hungary Faculty of Manage-ment University of TehranJalal-Ale-Ahmad StreetNasr BridgeTehran ***Iran Department of Economics University of NigeriaNsukkaEnugu StateNigeria Faculty of Economic Sciences University of Warsaw44/50 Długa Street00-241 WarsawPoland Department of Economics and Management/REMIT Portucalense UniversityRua Dr.António Bernardino de Almeida541-6194200-072 PortoPortugal School of Business Mzumbe UniversityMzumbeP.O.Box 6MorogoroTanzania Department of Public Finance Faculty of Economics and Administrative StudiesInonu University44280 BattalgaziMalatyaTurkey Department of Public Finance Faculty of EconomicsAdministrative and Social SciencesAlanya Alaaddin Keykubat University07400 AlanyaAntalyaTurkey

The slippery slope framework explains tax compliance along two main dimensions,trust in authorities and power of authorities,which influence taxpayers’compliance *** frequentist and Bayesian analyses,we investigated the framework’s assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-communist countries doing business in five economic *** using scenarios that experimentally manipulated trust and power,our results confirmed the framework’s assumptions regarding the attitudes of the self-employed taxpayers;trust and power fostered intended tax compliance and diminished tax evasion,trust boosted voluntary tax compliance,whereas power increased enforced tax ***,self-employed taxpayers from post-communist countries reported higher intended tax compliance and lower tax evasion than those from non-post-communist *** results offer tax authorities insights into how trust and power may contribute to obtaining and maintaining high tax compliance levels amid global economic challenges,downturns,and increasing tax compliance costs.

关键词： Self-employed taxpayers Slippery slope framework Voluntary tax compliance Enforced tax compliance tax evasion

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反腐败、共谋和企业逃税

政企合谋与企业逃税：来自国税局长异地交流的证据

财务与会计导刊（理论版） 2019年第2期 36-54页

作者：余明桂王俐璇

本文分析十八大反腐败能否抑制企业逃税。以2010-2015年A股上市公司为样本，使用双重差分倾向得分匹配模型(PSM-DID)分析，检验结果发现，在反腐败事件后，相对于没有腐败的企业，腐败企业的逃税水平显著降低。文章进一步检验了在税收... 详细信息

本文分析十八大反腐败能否抑制企业逃税。以2010-2015年A股上市公司为样本，使用双重差分倾向得分匹配模型(PSM-DID)分析，检验结果发现，在反腐败事件后，相对于没有腐败的企业，腐败企业的逃税水平显著降低。文章进一步检验了在税收执法水平不同的地区，反腐败对企业逃税抑制作用的差异。结果发现，反腐败通过加强税收执法力度显著抑制了税收执法差的地区的企业逃税。我们还发现这种抑制作用仅存在于民营企业。本文丰富和拓展了“反腐有利论”和治理企业逃税的相关研究，并为政府通过统一税务行政处罚裁量基准以营造公平税收环境的深化税收执法体制改革措施，提供了一定的理论依据。

关键词：反腐败企业逃税共谋 anti-corruption tax evasion collusion

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The E-Commerce taxation Problem——The “Tong Tong House” Case Study

理论经济学 2017年第6期 1303-1328页

作者：范子英田彬彬

本文以1998年实施的国税局长异地交流制度为自然实验，利用此次改革导致的局长任职经历差异度量了地方的政企合谋，基于1998-2007年间的制造业企业和国税局长的匹配数据，研究了政企合谋对企业逃税的影响。我们发现：本地晋升的局长(相... 详细信息

本文以1998年实施的国税局长异地交流制度为自然实验，利用此次改革导致的局长任职经历差异度量了地方的政企合谋，基于1998-2007年间的制造业企业和国税局长的匹配数据，研究了政企合谋对企业逃税的影响。我们发现：本地晋升的局长(相比外地调入局长)政企合谋更严重，由此导致的企业平均税负相差17％；外调局长的效应在任期8年后完全消失；由于政企合谋根源于引资竞争，因此合谋导致的逃税仅存在于流动性足够高的企业类型，如外企和私企；政企合谋的逃税效应与税种的监管难度正相关，如企业所得税逃税较多，而增值税则没有显著影响。

关键词：逃税政企合谋国税局长 Collusion tax evasion Rotation

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The E-Commerce Taxation Problem——The “Tong Tong House” C...