The Determinants of Tax Evasion: A Literature Review
The Determinants of Tax Evasion: A Literature Review
Author(s): Fancheng Kong, Chuanhai WangSubject(s): Social Sciences, Economy, Sociology
Published by: Wydawnictwo Uniwersytetu Jagiellońskiego
Keywords: Tax Evasion
Summary/Abstract: In theory, the maximization of fiscal revenue is the main administrative goal of any government of any country in any period. It is no doubt that tax evasion has weakened the government’s tax and lowered the ability of government to provide public goods. Additionally, the tax evasion also causes some other problems being adverse to the economic development. For example, the tax evasion distorts the tax system, increasing the deadweight loss. While increasing the government’s law enforcement costs, it also reduces the government tax revenue and the ability to repay. Therefore, to study the determinants of tax evasion is very important for us.
Journal: Gdańskie Studia Azji Wschodniej
- Issue Year: 2014
- Issue No: 05
- Page Range: 70-78
- Page Count: 9
- Language: English