کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
10226844 | 1701310 | 2018 | 40 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members
ترجمه فارسی عنوان
تأثیر کیفیت محیط نهادی در فرار از پرداخت مالیات: بررسی مقایسه ای اعضای قدیمی در مقابل اتحادیه اروپا
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کلمات کلیدی
فرار از مالیات، شاخص های حکومت جهانی در سراسر جهان، کیفیت محیط سازمانی، اتحادیه اروپا، اتحادیه اروپا، مدل ترکیبی خطی،
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
چکیده انگلیسی
This paper aims at comparatively investigating the impact of institutional environment quality (IEQ) on tax evasion in old (pre-2004) and new (post-2004) European Union (EU) member states. IEQ is measured by the World Bank's Worldwide Governance Indicators, which include voice and accountability, political stability, government effectiveness, regulatory quality, rule of law, and control of corruption. The size of their shadow economy is used as a proxy for tax evasion. Using a linear mixed model to analyze the data, the results indicate a higher level of tax evasion in new member states compared to the old member states. Further, our analysis indicates that tax evasion is decreasing in the old member states, but at a lower rate compared to the new EU members. Overall, our results indicate that the relationship between IEQ and tax evasion is different between old and new member states. Specifically, our results indicate that while regulatory quality, voice and accountability, control of corruption, political stability, and government effectiveness are significant determinants of tax evasion levels in older EU members, government effectiveness is the only significant factor in the new EU member states.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of International Accounting, Auditing and Taxation - Volume 32, September 2018, Pages 17-29
Journal: Journal of International Accounting, Auditing and Taxation - Volume 32, September 2018, Pages 17-29
نویسندگان
Ahmed Yamen, Amir Allam, Ahmed Bani-Mustafa, Ali Uyar,