The Determinants of Tax Evasion: A Literature Review

• Authors: Kong Fancheng , Wang Chuanhai
• Languages of publication: EN

Abstracts

EN

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.

• Publisher: Uniwersytet Gdański
• Journal: Gdańskie Studia Azji Wschodniej
• Year: 2014
• Issue: Zeszyt 5
• Pages: 70-78

Dates

online

2014-07-14

Contributors

author

Kong Fancheng

• Renmin University of China, Beijing

author

Wang Chuanhai

• Renmin University of China, Beijing

Identifiers

DOI

10.4467/23538724GS.14.007.2210