Measuring tax evasion on microeconomic level : an empirical study on Iraqi stock exchange
Joint Authors
Source
Tikrit Journal of Administration and Economics Sciences
Issue
Vol. 1, Issue 41 (31 Mar. 2018), pp.10-17, 8 p.
Publisher
Tikrit University College of Administration and Economic
Publication Date
2018-03-31
Country of Publication
Iraq
No. of Pages
8
Main Subjects
Topics
Abstract EN
Allingham and Sandmo put the first model at 1972, this model measuring the "Maximize Utility Expected" from the taxpayer's point of view (Allingham, 1972), but this is not entirely realistic (KOLM, 1973).
Thus, Yitzhaki added modifications to the Allinghams' model (Yitzhaki, 1974), where the original model includes tax rate, probability of data checking, fine, declared income and real income (Hussein, 2016).
In this paper, the researchers presented an alternative model based on the relationship between the tax amount paid with the current activity revenues, and on the other hand with the costs of the current activity by applying the model to the Iraqi Stock Exchange, the researchers found significant relation in Bank and Insurance sectors studied, the tax evasion rate reached to (39%) in Bank sector, while the tax evasion rate reached to (13%) in Insurance sector.
American Psychological Association (APA)
Husayn, Wisam .N& Tangl, Anita. 2018. Measuring tax evasion on microeconomic level : an empirical study on Iraqi stock exchange. Tikrit Journal of Administration and Economics Sciences،Vol. 1, no. 41, pp.10-17.
https://search.emarefa.net/detail/BIM-937119
Modern Language Association (MLA)
Husayn, Wisam .N& Tangl, Anita. Measuring tax evasion on microeconomic level : an empirical study on Iraqi stock exchange. Tikrit Journal of Administration and Economics Sciences Vol. 1, no. 41 (2018), pp.10-17.
https://search.emarefa.net/detail/BIM-937119
American Medical Association (AMA)
Husayn, Wisam .N& Tangl, Anita. Measuring tax evasion on microeconomic level : an empirical study on Iraqi stock exchange. Tikrit Journal of Administration and Economics Sciences. 2018. Vol. 1, no. 41, pp.10-17.
https://search.emarefa.net/detail/BIM-937119
Data Type
Journal Articles
Language
English
Notes
Record ID
BIM-937119