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Management Science Letters

ISSN 1923-9343 (Online) - ISSN 1923-9335 (Print)
Quarterly Publication
Volume 4 Issue 11 pp. 2375-2378 , 2014

The consequences of different strategies for measuring tax evasion behavior Pages 2375-2378 Right click to download the paper Download PDF

Authors: Ghavam Ahmadi, Ali Bayat, Homa Doroudi

Keywords: Tax evasion, Tax strategy, Zanjan

Abstract: This paper presents a study to investigate the effect of tax strategy on tax evasion in province of Zanjan, Iran. The study selects two randomly selected populations of 100 people from Tax organization and the people who file income tax with revenue agency. The study designs a questionnaire in Likert scale to study the effects of five variables namely; promote tax culture, lack of belief in tax payment consequences, filing false tax statement, tax exemption and general culture community as independent variables on tax evasion behavior. Using regression technique, the study has determined positive and meaningful relationships between tax evasion and independent variables.

How to cite this paper
Ahmadi, G., Bayat, A & Doroudi, H. (2014). The consequences of different strategies for measuring tax evasion behavior.Management Science Letters , 4(11), 2375-2378.

Refrences
Bertotti, M. L., & Modanese, G. (2014). Micro to macro models for income distribution in the absence and in the presence of tax evasion. Applied Mathematics and Computation, 244, 836-846.

Crocker, K. J., & Slemrod, J. (2005). Corporate tax evasion with agency costs. Journal of Public Economics, 89(9), 1593-1610.

David, P., & Semer?d, P. (2014). Possibilities of Measuring Tax Evasion Related to Fuel Sale. Procedia Economics and Finance, 12, 121-129.

Elffers, H., Weigel, R. H., & Hessing, D. J. (1987). The consequences of different strategies for measuring tax evasion behavior. Journal of Economic Psychology, 8(3), 311-337.

Janeba, E., & Peters, W. (1999). Tax evasion, tax competition and the gains from nondiscrimination: The case of interest taxation in Europe. The Economic Journal, 109(452), 93-101.

Kornd?rfer, M., Krumpal, I., & Schmukle, S. C. (2014). Measuring and explaining tax evasion: Improving self-reports using the crosswise model. Journal of Economic Psychology, 45, 18-32.

Marrelli, M., & Martina, R. (1988). Tax evasion and strategic behaviour of the firms. Journal of Public Economics, 37(1), 55-69.

Skinner, J., & Slemrod, J. (1985). An economic perspective on tax evasion. National Tax Journal, 38(3), 345-353.
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Journal: Management Science Letters | Year: 2014 | Volume: 4 | Issue: 11 | Views: 2106 | Reviews: 0

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