THE IMPACT OF PUNISHMENT, BUDGET SPENDING, AND SOCIAL STIGMATIZATION ON FISCAL EVASION: THE CASE OF KOSOVO
THE IMPACT OF PUNISHMENT, BUDGET SPENDING, AND SOCIAL STIGMATIZATION ON FISCAL EVASION: THE CASE OF KOSOVO
Author(s): Mentor Gashi, Ramadan BeqiriSubject(s): Politics / Political Sciences, Politics, Economy, Law, Constitution, Jurisprudence, National Economy, Supranational / Global Economy, Business Economy / Management, Micro-Economics, Constitutional Law, Criminal Law, Civil Law, Political Theory, Political Sciences, Civil Society, Governance, Public Administration, Public Law, Economic policy, Government/Political systems, Welfare systems, Developing nations, Political economy, Politics and law, Politics and society, Comparative politics, Law on Economics, EU-Accession / EU-DEvelopment, Financial Markets, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration, Human Resources in Economy, Business Ethics, Socio-Economic Research, EU-Legislation, Corruption - Transparency - Anti-Corruption, Comparative Law, Administrative Law
Published by: Institute for Research and European Studies - Bitola
Keywords: Tax Evasion; Punishment; State Budget; Precipitation; Tax Administration; Linear Regression; Stigma
Summary/Abstract: The purpose of this paper was to identify several factors that have an impact on tax evasion. Tax evasion is considered a problem for many different countries in the world, simultaneously attracting the curiosity of researchers. The study employed a convenience sampling technique and collected 221 questionnaires in Kosovo. Data were analyzed using descriptive statistical analysis, linear regression and are reflected in the matrix table of correlation coefficients. In this research, the statistical significance results appear the size of punishment, perception of spending of budget, and social stigma that has effected tax evasion. In this way, as lower the punishment for evaders effected non-encourage citizens to notify the tax evasion. Perception of non-spent properly of budget effected non-encourage citizens to notify the tax evasion. Also, when the lower was a social stigma for the evaders, it increased their willingness to tax evasion.
Journal: Journal of Liberty and International Affairs
- Issue Year: 9/2023
- Issue No: 1
- Page Range: 204-219
- Page Count: 16
- Language: English
