Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Gdańskie Studia Azji Wschodniej

Authors help

  1. 1 Kong F.

  2. 1 Wang C.

Years help

  1. 1 2014

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

The Determinants of Tax Evasion: A Literature Review

100%
Kong F., Wang C.
Gdańskie Studia Azji Wschodniej
|
2014
|
issue Zeszyt 5
70-78
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.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.