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https://doi.org/10.47305/JLIA2391209g
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The impact of punishment, budget spending, and social stigmatization on fiscal evasion: the case of Kosovo
[Zeitschriftenartikel]
Abstract The purpose of this paper was to identify several factors that have an impact on tax evasion. Tax evasion is considered a problem for many different countries in the world, simultaneously attracting the curiosity of researchers. The study employed a convenience sampling technique and collected 221 q... mehr
The purpose of this paper was to identify several factors that have an impact on tax evasion. Tax evasion is considered a problem for many different countries in the world, simultaneously attracting the curiosity of researchers. The study employed a convenience sampling technique and collected 221 questionnaires in Kosovo. Data were analyzed using descriptive statistical analysis, linear regression and are reflected in the matrix table of correlation coefficients. In this research, the statistical significance results appear the size of punishment, perception of spending of budget, and social stigma that has effected tax evasion. In this way, as lower the punishment for evaders effected non-encourage citizens to notify the tax evasion. Perception of non-spent properly of budget effected non-encourage citizens to notify the tax evasion. Also, when the lower was a social stigma for the evaders, it increased their willingness to tax evasion.... weniger
Thesaurusschlagwörter
Kosovo; Steuerhinterziehung; öffentlicher Haushalt; Regression; Stigma; Strafverfolgung
Klassifikation
Wirtschaftssoziologie
Öffentliche Finanzen und Finanzwissenschaft
Freie Schlagwörter
precipitation; tax administration; linear regression
Sprache Dokument
Englisch
Publikationsjahr
2023
Seitenangabe
S. 204-219
Zeitschriftentitel
Journal of Liberty and International Affairs, 9 (2023) 1
ISSN
1857-9760
Status
Veröffentlichungsversion; begutachtet (peer reviewed)