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http://hdl.handle.net/11320/6977
Tytuł: | Economic-Political Causes of Tax Evasion (Theoretical Background) |
Autorzy: | Červena, Karolína Románová, Anna |
Słowa kluczowe: | tax evasion tax policy taxation |
Data wydania: | 2018 |
Data dodania: | 29-wrz-2018 |
Wydawca: | Temida 2 |
Źródło: | Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 767-779 |
Konferencja: | XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017 |
Abstrakt: | This paper is focused on tax issues, with an emphasis placed on the identification of primary causes of the economic-political nature of the emergence of tax evasion and non-compliance with tax obligations. The aim of the Authoresses is to provide in the context of this paper a brief overview of the economic-political background leading to detection of the real causes of the emergence and existence of tax evasion and non-compliance with tax obligations. In carrying out complex analysis of the causes leading to the emergence of tax evasion and non-compliance with tax obligations, it is necessary to also accept the nature of non-economic determinants. Instability or turbulence of the conditions in the context of the economic milieu (e.g., frequent changes in the tax code) significantly increase the complexity of the disclosure of the real underlying cause of tax evasion and non-compliance with tax obligations. The apparent underlying cause of the emergence and existence of tax evasion is inherently taxation, that is, the introduction of taxes as such and the obligation to pay them. The decisive factors leading to the creation of tax evasion and non-compliance with tax obligations include the factors of economic-political nature within the meaning of the concept and implementation of the taxation policy as part of the economic policy of the State. |
Afiliacja: | Karolína Červena - Pavol Jozef Šafárik University in Košice Anna Románová - Pavol Jozef Šafárik University in Košice |
Nota biograficzna: | Karolína Červena - Doctor, Researcher at Pavol Jozef Šafárik University in Košice, Faculty of Law. Within her research and teaching activities, she pays special attention to assorted micro- and macroeconomic issues from the interdisciplinary perspective. She is the author of more than 80 reviewed scientific outputs in the form of articles in journals, chapters in monographs, conference papers. She is a member of the Information and Organization Centre for Research into Public Finances and Tax Law in the Countries of Central and Eastern Europe. Anna Románová - Doctor, Rsearcher at Pavol Jozef Šafárik University in Košice, Faculty of Law. Her specializations are direct taxation, local taxes, and tax administration. She is the author of more than 35 reviewed scientifi c outputs in the form of articles in journals, chapters in monographs, conference papers. She is a member of International Property Tax Institute, Toronto and Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe, too. |
E-mail: | Karolína Červena: karolina.cervena@upjs.sk Anna Románová: anna.romanova@upjs.sk |
Sponsorzy: | This paper has been written as a partial output of the APVV-16-0160 research project, Tax evasions and tax avoidance (motivation factors, formation and elimination), as well as the output of the VEGA 1/0375/15 research project, Tax evasion and tax frauds and possibilities of their prevention (by means of tax law, commercial law and criminal law). |
URI: | http://hdl.handle.net/11320/6977 |
DOI: | 10.15290/oolscprepi.2018.57 |
ISBN: | 978–83–65696–08–3 |
Typ Dokumentu: | Book chapter |
Występuje w kolekcji(ach): | Książki / Rozdziały (Temida2) XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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K_Cervena_A_Romanova_Economic-Political_Causes_of_Tax_Evasion.pdf | 416,5 kB | Adobe PDF | Otwórz |
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