Search results for "Tax evasion"
showing 8 items of 8 documents
Automātiskā finanšu informācijas apmaiņa kā instruments cīņā pret nodokļu nemaksāšanu Latvijā
2019
Bakalaura darba tēma “Automātiskā finanšu informācijas apmaiņa kā instruments cīņā pret nodokļu nemaksāšanu Latvijā”. Bakalaura darba mērķis ir, balstoties uz teorijā sniegtajām atziņām un ekspertu intervijās iegūtajiem viedokļiem, izvērtēt automātiskās informācijas apmaiņas par finanšu kontiem darbības efektivitāti, kā arī tās ietekmi uz nodokļu nemaksāšanas faktu identificēšanu un apkarošanu. Bakalaura darba galvenie uzdevumi ir apskatīt automātiskās informācijas apmaiņas konceptu un problēmas, kas veicināja šī procesa veidošanos, izpētīt, kā tiek īstenota automātiskās informācijas apmaiņas darbība un kādā veidā tā ietekmē cīņas pret nodokļu nemaksāšanu realizēšanu, un apkopot, interviju …
Tax compliance and wealth inequality
2019
In this work, we theoretically approach optimal taxing in a public good provision context in a society where wealth is Pareto distributed. Our main result shows that high levels of wealth inequalit...
Income Tax Evasion in a Unionised Labour Market
2003
Labour market outcomes can depend on tax evasion since the returns from working are affected by the amount of taxes paid. In this paper, unionised workers are assumed to select the income which they declare. The rational trade union takes this decision into account. It is shown that the employment effects of a linear income tax are not altered qualitatively by tax evasion if the fine for evasion is a function only of the evaded tax. Moreover, the consequences of changes in the tax enforcement system are determined by the ability to choose evasion activities optimally. The existence of unrestricted tax evasion opportunities lowers wages.
Especialidades contempladas en la legislación española respecto de la ejecución de la deuda tributaria en los delitos contra la Hacienda Pública
2020
Este es el documento final publicado que se encuentra de forma definitiva en la siguiente URL: https://www.revista-rbd.com/wp-content/uploads/2020/02/12._Antonio_Ferrer_pp._370-391.pdf En el tratamiento del delito fiscal, el procedimiento penal podía determinar la paralización de cualquier acción de la Hacienda Pública en orden al cobro de la deuda tributaria, lo que al margen de generar la idea errónea de que esta deuda se integraba estrictamente en el ámbito de la responsabilidad civil derivada del delito, dificultaba su ejecución determinando un importante agravio comparativo respecto al mero infractor, e incluso frente a un deudor ordinario, adoptándose por ello en nuestra legislación u…
Tax Evasion: Part of the Underground Economy in Romania
2020
The economies of developed or emerging countries have a component not subject to the eyes of the authorities, the underground economy, the size of which is likely to produce many imbalances and inequities. The attempt to mitigate state revenues by exploiting legislative imperfections or by using ingenious methods to avoid the payment of taxes is called tax evasion. The weight of the underground economy in Romania’s GDP is significant, with the percentage ranging from 22.4% to 28.4%. The European Union average is 10 p.p. lower than the level at which Romania is located, at the opposite end being Austria, Luxembourg and the Netherlands. The underground economy is predominantly dominated by bl…
Considerations on the Advantages and Disadvantages of Romania's Accession to the European Union
2015
Abstract After nine years from Romania's accession to the European Union, the advantages are sustained with specific statistical markers, which could have been more positive if the effect of certain identified causes (reduced administrative ability, political instability, extended corruption, high tax evasion etc.) would have been diminished. Counterbalancing the benefits of the accession the opinion polls show the disadvantages. If a poll conducted four years prior to the accession showed that 66% of Romania's population considered that the accession to the European Union would produce positive effects, after six years from the accession things have reversed and 58% of Romanians considered…
ROMANIAN TAXPAYERS’ INCLINATION TO TAX CHEATING
2011
Any taxpayer lives with the feeling of being stolen when it finds that tax revenues are not used effectively and corruption is prevalent everywhere. Tax psychology appears often as an explanation of tax payers’ behavior in relation to taxation. This paper aims to underline the disparity between the degree of verbal fiscal morality declared by the Romanians in international surveys (World Values Survey) and the degree of factual fiscal morality provided by annual reports of National Tax Administration Agency of Romania. Results of the survey undertaken at the international level cannot be extrapolated to the complex territorial space with millions of working individuals and corporate taxpaye…
FAILING STATES – THE IMPACT OF GOODS AND SERVICE TRADE LIBERALIZATION
2011
Any taxpayer lives with the feeling of being stolen when it finds that tax revenues are not used effectively and corruption is prevalent everywhere. Tax psychology appears often as an explanation of tax payers’ behavior in relation to taxation. This paper aims to underline the disparity between the degree of verbal fiscal morality declared by the Romanians in international surveys (World Values Survey) and the degree of factual fiscal morality provided by annual reports of National Tax Administration Agency of Romania. Results of the survey undertaken at the international level cannot be extrapolated to the complex territorial space with millions of working individuals and corporate taxpaye…