THE MODEL OF TAX EVASION, ITS CORRECTIONS AND COHERENCE TO THE PRACTICAL TAX ADMINISTRATION
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| Format: | Artículo científico |
| Language: | en |
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Vilniaus Universitetas
2010
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| _version_ | 1876467693043843072 |
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| author | Aurelija Anciūtė |
| author_facet | Aurelija Anciūtė |
| contents | THE MODEL OF TAX EVASION, ITS CORRECTIONS AND COHERENCE TO THE PRACTICAL TAX ADMINISTRATION Aurelija Anciūtė Rūta Kropienė Economía y Finanzas Tax evasion risk management comparative statics tax audit probability In this paper, a theoretical model of tax evasion, proposed by Allingham and Sandmo, is briefly presented. This model tries to explain the taxpayer’s decision to reveal only part of the taxable income and to evade taxes in this way. The main parameters of the model are personal income, the rates of tax and penalty, probability of the tax audit. By the method of comparative statics it is possible, at least partially, to evaluate the influence of changes of the model’s parameters on a person’s decision to evade tax. As some of the assumptions of the Allingam–Sandmo model differ from taxation rules in practice or the model’s conclusions do not match the actual taxpayers’ behaviour, in this paper some criticism and improvements of the proposed model are reviewed. A comparison of the model’s assumptions and actual aspects of the tax administration in Lithuania is also provided. This article contains also a model of tax evasion with regard for the peculiarities of tax administration in Lithuania and the possible corrections of tax audit probability function. 2010 artículo científico 2424-6166 https://www.redalyc.org/articulo.oa?id=692273742004 en http://www.redalyc.org/revista.oa?id=6922 Ekonomika application/pdf Vilniaus Universitetas Ekonomika (Lituania) Num.4 Vol.89 |
| format | Artículo científico |
| id | redalyc_692273742004 |
| institution | Redalyc |
| language | en |
| publishDate | 2010 |
| publisher | Vilniaus Universitetas |
| spellingShingle | THE MODEL OF TAX EVASION, ITS CORRECTIONS AND COHERENCE TO THE PRACTICAL TAX ADMINISTRATION Aurelija Anciūtė Economía y Finanzas Tax evasion risk management comparative statics tax audit probability THE MODEL OF TAX EVASION, ITS CORRECTIONS AND COHERENCE TO THE PRACTICAL TAX ADMINISTRATION Aurelija Anciūtė Rūta Kropienė Economía y Finanzas Tax evasion risk management comparative statics tax audit probability In this paper, a theoretical model of tax evasion, proposed by Allingham and Sandmo, is briefly presented. This model tries to explain the taxpayer’s decision to reveal only part of the taxable income and to evade taxes in this way. The main parameters of the model are personal income, the rates of tax and penalty, probability of the tax audit. By the method of comparative statics it is possible, at least partially, to evaluate the influence of changes of the model’s parameters on a person’s decision to evade tax. As some of the assumptions of the Allingam–Sandmo model differ from taxation rules in practice or the model’s conclusions do not match the actual taxpayers’ behaviour, in this paper some criticism and improvements of the proposed model are reviewed. A comparison of the model’s assumptions and actual aspects of the tax administration in Lithuania is also provided. This article contains also a model of tax evasion with regard for the peculiarities of tax administration in Lithuania and the possible corrections of tax audit probability function. 2010 artículo científico 2424-6166 https://www.redalyc.org/articulo.oa?id=692273742004 en http://www.redalyc.org/revista.oa?id=6922 Ekonomika application/pdf Vilniaus Universitetas Ekonomika (Lituania) Num.4 Vol.89 |
| title | THE MODEL OF TAX EVASION, ITS CORRECTIONS AND COHERENCE TO THE PRACTICAL TAX ADMINISTRATION |
| topic | Economía y Finanzas Tax evasion risk management comparative statics tax audit probability |
| url | https://www.redalyc.org/articulo.oa?id=692273742004 |