Brazilian Evidence on Tax Evasion and Enforcement: A Case Study of Global North–South Comparison
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10451/49490 |
Resumo: | This study investigates the differences observed in the rate of tax evasion between the Global North and South countries, with special focus on Brazil, by comparing key parameters of their tax systems, namely, tax burden, audit cost, and fines. This is achieved by extending and applying Graetz, Reinganun, and Wilde’s model using data from tax authorities from European and Latin American countries, which produced parameters that are used for Bayesian games. The results show that tax evasion is directly associated with tax burden and audit cost, but the effect of fines is unclear. Overall, findings pointed to shortcomings in the tax system of Latin American countries that create the avenue for high tax evasion. |
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Brazilian Evidence on Tax Evasion and Enforcement: A Case Study of Global North–South Comparisontax evasionglobal north–south comparisonBrazilThis study investigates the differences observed in the rate of tax evasion between the Global North and South countries, with special focus on Brazil, by comparing key parameters of their tax systems, namely, tax burden, audit cost, and fines. This is achieved by extending and applying Graetz, Reinganun, and Wilde’s model using data from tax authorities from European and Latin American countries, which produced parameters that are used for Bayesian games. The results show that tax evasion is directly associated with tax burden and audit cost, but the effect of fines is unclear. Overall, findings pointed to shortcomings in the tax system of Latin American countries that create the avenue for high tax evasion.SageRepositório da Universidade de LisboaClemente, FelippeSilva Lirio, VivianiAransiola, Temidayo James2021-09-09T10:40:48Z20212021-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10451/49490engFelippe Clemente, Viviani Silva Lírio, and Temidayo James Aransiola (2021). Brazilian Evidence on Tax Evasion and Enforcement: A Case Study of Global North–South Comparison. Criminal Justice Review, First Published August 20, 2021 DOI: 10.1177/073401682110380400734-016810.1177/07340168211038040info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-08T16:53:17Zoai:repositorio.ul.pt:10451/49490Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:01:07.099005Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Brazilian Evidence on Tax Evasion and Enforcement: A Case Study of Global North–South Comparison |
title |
Brazilian Evidence on Tax Evasion and Enforcement: A Case Study of Global North–South Comparison |
spellingShingle |
Brazilian Evidence on Tax Evasion and Enforcement: A Case Study of Global North–South Comparison Clemente, Felippe tax evasion global north–south comparison Brazil |
title_short |
Brazilian Evidence on Tax Evasion and Enforcement: A Case Study of Global North–South Comparison |
title_full |
Brazilian Evidence on Tax Evasion and Enforcement: A Case Study of Global North–South Comparison |
title_fullStr |
Brazilian Evidence on Tax Evasion and Enforcement: A Case Study of Global North–South Comparison |
title_full_unstemmed |
Brazilian Evidence on Tax Evasion and Enforcement: A Case Study of Global North–South Comparison |
title_sort |
Brazilian Evidence on Tax Evasion and Enforcement: A Case Study of Global North–South Comparison |
author |
Clemente, Felippe |
author_facet |
Clemente, Felippe Silva Lirio, Viviani Aransiola, Temidayo James |
author_role |
author |
author2 |
Silva Lirio, Viviani Aransiola, Temidayo James |
author2_role |
author author |
dc.contributor.none.fl_str_mv |
Repositório da Universidade de Lisboa |
dc.contributor.author.fl_str_mv |
Clemente, Felippe Silva Lirio, Viviani Aransiola, Temidayo James |
dc.subject.por.fl_str_mv |
tax evasion global north–south comparison Brazil |
topic |
tax evasion global north–south comparison Brazil |
description |
This study investigates the differences observed in the rate of tax evasion between the Global North and South countries, with special focus on Brazil, by comparing key parameters of their tax systems, namely, tax burden, audit cost, and fines. This is achieved by extending and applying Graetz, Reinganun, and Wilde’s model using data from tax authorities from European and Latin American countries, which produced parameters that are used for Bayesian games. The results show that tax evasion is directly associated with tax burden and audit cost, but the effect of fines is unclear. Overall, findings pointed to shortcomings in the tax system of Latin American countries that create the avenue for high tax evasion. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-09-09T10:40:48Z 2021 2021-01-01T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10451/49490 |
url |
http://hdl.handle.net/10451/49490 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
Felippe Clemente, Viviani Silva Lírio, and Temidayo James Aransiola (2021). Brazilian Evidence on Tax Evasion and Enforcement: A Case Study of Global North–South Comparison. Criminal Justice Review, First Published August 20, 2021 DOI: 10.1177/07340168211038040 0734-0168 10.1177/07340168211038040 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Sage |
publisher.none.fl_str_mv |
Sage |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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