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An Empirical Analysis of Determinants of Tax Evasion: Evidence from Asia and Latin America

Thesis Info

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Author

Farzana Altaf

Program

PhD

Institute

Greenwich University

City

Karachi

Province

Sindh

Country

Pakistan

Thesis Completing Year

2019

Thesis Completion Status

Completed

Subject

Business Administration

Language

English

Link

http://prr.hec.gov.pk/jspui/bitstream/123456789/13316/1/FARZANA%20ALTAF%20business%20admin%202019%20greenwich%20uni%20karachi%20prr.pdf

Added

2021-02-17 19:49:13

Modified

2024-03-24 20:25:49

ARI ID

1676724484658

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This study examines tax evasion problem which erodes revenue generation for the Tax authorities and Governments in the context of Asia and Latin America. The objective of this research is to explore major determinants which influence tax evasion through cross regional comparison of Asian and Latin American regions. This research provides a framework to understand the impact of socio-economic, behavioral, institutional and political factors towards the decision of evading taxes. The study has conducted an empirical investigation of twelve Asian and eight Latin American countries further divided into regions as South Asia, East Asia and South-East Asia and Central America and South America respectively, through OLS panel regression analysis and Fixed Effect (FE) approach using dataset from 1988 to 2017 derived from WEF Annual Reports. The measures that may help tax authorities to discourage tax evasion have also been highlighted in the last part of this thesis. The study concludes that the variables of Age, corruption, low Income level, Ease of doing Business, are positively associated for all the regions with varying magnitude with the dependent variable whereas, Gender, Services income, self-employment, High income level, Marginal Tax Rate, HDI, Public Trust in Politician and Rule of law are negatively associated for different regions impact factor variations are there. However, self-assessment, agriculture income, technological readiness and accountability show mixed results both insignificant and significant for different regions. It is concluded in this study that economic and institutional factor are more strong determinants of tax evasion in comparison with the demographic factors.
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