Public policies and tax evasion: evidence from SAARC countries.
TLDR
There is a negative impact of public sector governance and religiosity on tax evasion, which implies that the higher the degree of economic freedoms, the lower the tax evasion.About:
This article is published in Heliyon.The article was published on 2020-11-01 and is currently open access. It has received 19 citations till now. The article focuses on the topics: Public finance & Economic freedom.read more
Citations
More filters
Multivariate Data Analysis With Readings
TL;DR: The multivariate data analysis with readings is universally compatible with any devices to read and is available in the book collection an online access to it is set as public so you can download it instantly.
Journal ArticleDOI
Tax Rates and Tax Evasion: Evidence from Missing Imports in Tanzania
TL;DR: In this article, the authors empirically examined tax rates (tariff plus VAT rates) as the determinants of customs revenue evasion across products, based on a systematic analysis of discrepancies in trade declarations for trading partners, United Republic of Tanzania, Republic of South Africa and China.
Book ChapterDOI
Impact of Governance Quality and Religiosity on Tax Evasion: Evidence from OECD Countries
TL;DR: In this article, the authors examined the effects of governance quality and religiosity on tax evasion in the OECD (Organisation for Economic Co-operation and Development) countries, and found that the higher the government effectiveness, the rule of law (RL), and regulatory quality (RQ), the lower the level of TE.
Journal ArticleDOI
The Effect of Tax Fairness, Peer Influence, and Moral Obligation on Sales Tax Evasion Among Jordanian SMEs
TL;DR: In this paper , the effects of tax fairness, peer influence and moral obligation on sales tax evasion among Jordanian SME owners/managers were analyzed using Smart-PLS 3.0.
Book ChapterDOI
Firms' Characteristics and Tax Evasion
TL;DR: In this article, the authors investigated whether the firms' characteristics, including ownership structure, audit, and familiarity, affect tax evasion and found that familiar firms with international recognition are less inclined to evade tax.
References
More filters
Journal ArticleDOI
Specification Tests in Econometrics
TL;DR: In this article, the null hypothesis of no misspecification was used to show that an asymptotically efficient estimator must have zero covariance with its difference from a consistent but asymptonically inefficient estimator, and specification tests for a number of model specifications in econometrics.
Journal ArticleDOI
Testing for unit roots in heterogeneous panels
TL;DR: In this article, a unit root test for dynamic heterogeneous panels based on the mean of individual unit root statistics is proposed, which converges in probability to a standard normal variate sequentially with T (the time series dimension) →∞, followed by N (the cross sectional dimension)→∞.
Posted Content
General Diagnostic Tests for Cross Section Dependence in Panels
TL;DR: In this paper, the authors proposed simple tests of error cross section dependence which are applicable to a variety of panel data models, including stationary and unit root dynamic heterogeneous panels with short T and large N.
Journal ArticleDOI
Income tax evasion: a theoretical analysis
TL;DR: In this paper, an analysis of the individual taxpayer's decision on whether and to what extent to avoid taxes by deliberate underreporting is presented, based on a simple static model where this decision is the only one with which the individual is concerned, so that we ignore the interrelationships that probably exist with other types of economic choices.
Journal ArticleDOI
A Simple Test for Heteroscedasticity and Random Coefficient Variation.
Trevor Breusch,Adrian Pagan +1 more
TL;DR: In this paper, a simple test for heteroscedastic disturbances in a linear regression model is developed using the framework of the Lagrangian multiplier test, and the criterion is given as a readily computed function of the OLS residuals.