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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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تُو کیوں اُس کو سوچ رہا ہے

تُو کیوں اس کو سوچ رہا ہے
وہ تو تجھ کو بھول چکا ہے

دل میں کیسا خوف بھرا ہے
پھول کھلے تو ڈر لگتا ہے

گئی رتوں میں تلاش کرے گا
آج وہ جس کو چھوڑ رہا ہے

میں کہتا ہوں اُسے بھلا دے
یہ کیا روگ لگا بیٹھا ہے

یادیں تو بس بوجھ ہیں دل کا
اور یادوں میں کیا رکھّا ہے

کوئی جو پوچھے حال مرا تو
کہہ دیتا ہوں سب اچھا ہے

پتا پتا ڈالی ڈالی
کس کے غم میں زرد ہوا ہے

ہر سُو پھیلا خوف کا عالَم
خوف یہ کیسے پھیل گیا ہے

صادقؔ تیرا مسئلہ کیا ہے
تو کیوں ماضی میں رہتا ہے

مدى استخدام الأنظمة الإلكترونية في إدارة العمليات الإدارية والتعليمية بالتعليم المفتوح (بالتطبيق على جامعة السودان المفتوحة)

هدفت الدراسة للكشف عن مدى استخدام الأنظمة الإلكترونية في إدارة العمليات الإدارية والتعليمية بالتعليم المفتوح، من خلال تطبيقها على عمليات جامعة السودان المفتوحة، أُستخدم المنهج الوصفي التحليلي، وتمثل مجتمع الدراسة في العاملين بجامعة السودان المفتوحة، حيث تم اختيار عينة قصدية قوامها 38 من موظفي الخدمة التعليمية بفروع الجامعة بولاية الخرطوم، ورئاسة الجامعة، وكانت أداة الدراسة الإستبانة التي تكونت من ثلاثة محاور بواقع 36 عبارة، تم تحليل البيانات بواسطة التحليل الإحصائي SPSS، وكانت أهم النتائج أنَّ لاستخدام الأنظمة الإلكترونية دور فعال في إدارة العمليات الإدارية والتعليمية والتقويمية، وأوصت الدراسة برفع كفاءة القوة البشرية العاملة في مجال الأنظمة الإلكترونية بالتأهيل والتدريب

Evaluation of Potential Biotic Stress Resistance Genes Form Gossypium Arboreum

Cotton is the most important fibre crop of the world. Pakistan is the fourth major contributor in cotton production. In our country a viral disease caused by cotton leaf curl virus (CLCuV) is the most important factor limiting cotton production of widely cultivated Gossypium hirsutum varieties since the induction of the disease in this region. Gossypium arboreum is the cotton species that is resistant to this disease. Cotton scientists are working to find the key genes in G. arboreum that confer resistance against cotton leaf curl disease (CLCuD). The present study is also an effort to find some potential biotic stress resistance genes from G. arboreum and the evaluation of some genes against CLCuV infection. Different approaches were employed to identify some potential biotic stress resistance genes from G. arboreum. These approaches include screening of G. arboreum leaf cDNA library, finding homologs of resistance genes in the ESTs database of G. arboreum and their screening in G. arboreum and CLCuV symtomatic and asymtomatic plants of G. hirsutum genotypes, cloning of resistance genes from G. arboreum and G. hirsutum using degenerate primers approach and isolation of full length putative biotic stress resistance genes from G. arboreum in RT-PCR. The identified full length genes were coding full length allene oxide synthase, hydroperoxide lyase and calreticulin proteins that were cloned in plant expression vector and were transformed in Nicotiana tabacum through Agrobacterium mediated transformation. The T1 generation of transgenic plants was inoculated with cotton leaf curl multan virus (CLCuMuV) through leaf infiltration. The virus presence and titre in inoculated plants was determined through conventional and realtime PCR respectively. No significant difference in virus titer was detected in all transgenic plants with respect to control plants. It is inferred that resistance against CLCuV might not be due to single gene. Multiple genes might be involved in conferring resistance against this disease. The various approaches adopted in this study to identify possible resistance genes against CLCuV infection resulted in identification and isolation of a set of genes. Theses genes are a valuable source to study their interaction against various coton pathogens and can be utilized to improve resistance level of susceptible G. hirsutum and other plant species.