The purpose of this paper is to present the results of a meta-analysis of the relationship
between determinant factors and tax evasion based on deterrence approach. Using the …

This paper presents a computational evolutionary game model to study and understand
fraud dynamics in the consumption tax system. Players are cooperators if they correctly …

Abstract Predictive Analytics, together with Big Data Analytics, learning algorithms, and
machine learning are the most advanced technical innovations of this time. The notion of …

Agent‐based modeling is a methodology used to explore and characterize tax evasion. We
seek to provide researchers and practitioners an introduction to tax evasion in the context of …

This paper examines the relationship between risk-based tax audit strategies and corporate
tax avoidance. Tax authorities have recently been implementing risk-based tax audit …

Эволюция взглядов на уклонение от уплаты налогов, связанная с введением в модели
поведения налогоплательщиков ограниченной рациональности, социальных и …

This paper studies income-tax evasion in a quantitative incomplete-markets setting with
heterogeneous agents. A central aspect is that, realistically, evaded taxes are a form of …

Tax is the principal and most dependable foundation of government revenue used to fund
public projects and provide services. Therefore, in order to raise tax revenue, policymakers …

The purpose of this study is to find out whether frequency of audits can improve taxpayer
compliance and show how the findings can impact policymakers' decision and tax agencies' …

Objectives We do empirical research into the impact five behavioral traits have, which we
discovered through the two parameter risk assessment model, ie tolerance to violation of …