مطالب مرتبط با کلیدواژه

Tax evasion


۱.

Firm Value, Tax Evasion, Tax Planning Opportunity and Financial Crisis of Firms(مقاله علمی وزارت علوم)

نویسنده:
منبع: Advances in Mathematical Finance and Application, Volume ۹, Issue ۲, Spring ۲۰۲۴ 513 - 528

کلیدواژه‌ها: Firm Value Tax evasion Tax planning opportunity Tehran Stock Exchange Financial Constraints

حوزه‌های تخصصی:
تعداد بازدید : ۱۳۰ تعداد دانلود : ۷۸
The purpose of this research is to investigate the reasons for tax evasion in companies, which uses two independent variables (financial constraints and tax planning opportunities) and tow dependent variable (firm value and tax evasion by tax difference method) in the form of 13 models. The 11 indicators have been considered for the variable of financial constraints of companies, and the model is implemented for all these indicators. The research was conducted in the 5-year period from 2015 to 2019 in the Tehran Stock Exchange, and Eviews software was used to analyse the data and fit them for 3 research hypotheses. The results of the research show that the opportunity for tax planning has a negative effect on the value of the company, and the increase in the opportunity for tax planning and subsequently tax evasion causes a decrease in the value of the company. Also, the research results showed that there is a significant relationship between tax planning opportunity and tax evasion (by tax differences method) of companies, while there is no positive relationship between financial constraints and tax evasion (by tax difference method) in companies that have tax planning opportunities.
۲.

Collecting Tax Based on the Use of Governmental Resources and Facilities(مقاله پژوهشی دانشگاه آزاد)

نویسنده:
منبع: Journal of Emerging Technologies in Accounting, Auditing and Finance,Vol. ۱, No ۱, Spring ۲۰۲۳ 39 - 52

کلیدواژه‌ها: taxation based on the use of government resources and facilities satisfaction of taxpayers Tax evasion Government Expenses

حوزه‌های تخصصی:
تعداد بازدید : ۲۵ تعداد دانلود : ۲۰
Objective: The purpose of the present research in the first stage is to investigate tax evasion and satisfaction from the point of view of tax payers and investigate government expenses from the point of view of tax staffs in the current state of tax collection in the country. In the second stage, this research seeks to present a new model regarding the method of calculating and collecting taxes based on the use of government resources and facilities. Methodology: The statistical population of this research consists of two general sections of tax payers and tax affairs employees in Fars province. The sample size is determined based on Cochran's formula. Also, simple random sampling method is used. In order to test the hypotheses of the research, SPSS version 22 was used, and according to the normality or non-normality of the data distribution, "one sample t" and "median test" were used respectively. Results: The findings of the research indicate that the inappropriateness of the current tax collection situation in the country has increased the dissatisfaction of taxpayers and increase tax evasion. Meanwhile, from the point of view of taxpayers and tax officials, the approach of simulating taxation based on the use of government resources and facilities increase taxpayers' satisfaction and reduce tax evasion and can help reduce government costs. Innovation: rendering a new model regarding the method of calculating and collecting taxes based on the use of government resources and facilities is innovation of this syudy.
۳.

Forecasting Influential Factors in Preventing Tax Evasion Through a Lemur Optimization Approach Utilizing a Perceptron Neural Network(مقاله علمی وزارت علوم)

نویسنده:
منبع: Advances in Mathematical Finance and Application, Volume ۱۰, Issue ۳, Summer ۲۰۲۵ 351 - 369

کلیدواژه‌ها: Tax evasion Prevention Lemur Optimization Perceptron Neural Network

حوزه‌های تخصصی:
تعداد بازدید : ۱۷ تعداد دانلود : ۱۰
Taxes serve as a vital source of funding for governments and significantly influence economic growth and income distribution, which varies based on a country's level of development and economic framework. Recently, researchers have introduced methods to identify effective factors in preventing tax evasion. Most of these methods rely on basic techniques such as regression, structural equations, and non-intelligent methods that cannot effectively analyze the relationship between the values of the variables involved in this field. Therefore, in this study, we introduce a method that leverages artificial intelligence techniques, specifically a meta-heuristic optimization approach and a perceptron neural network. This method effectively analyzes the nonlinear relationships within the data while addressing both the intrinsic and extrinsic aspects of the data dimensions simultaneously. The research sample consists of 25 experts from the Tax Affairs Organization, and the study was conducted in the year 2022. The results indicate a high prediction accuracy of approximately 98%. Additionally, it highlights the significant role of various factors contributing to tax evasion, including income concealment, money laundering, economic crises, political trust, the weaknesses, and complexities of tax laws and regulations, inadequate clarification of tax laws, contradictions in legal tax articles, administrative bureaucracy, and an inefficient tax structure.