Prethodno priopćenje
https://doi.org/10.32676/n.3.5
Model for determining subjective and objective factors of tax evasion
Saudin Terzić
orcid.org/0000-0003-1337-6608
; Uprava za neizravno oporezivanje Bosne i Hercegovine
Sažetak
Tax evasion is affected by many diverse subjective and objective factors. They are intertwined and determined as well as mutually connected and complementary. This paper is aimed at and orientated towards identifying the factors, both subjective and objective, that affect tax evasion in Bosnia and Herzegovina. The main research
result indicates that tax evasion has multiplicative effects. It destroys the reputation of institutions primarily and, in particular, the reputation of the tax administration, it poses a threat to the tax system and rule of law, causing taxpayers distrust of the tax system itself. Thus, by reducing tax evasion the situation in public finances improves substantially. The paper shows the theoretical analysis of the phenomenon of tax evasion (which is not a goal in itself), including the empirical analysis of the subjective and objective factors that have the greatest influence on tax evasion in Bosnia and Herzegovina and the assessment of the amount of taxes evaded.
Ključne riječi
tax; tax evasion; tax system; tax administration; tax burden and tax rate; corruption
Hrčak ID:
192273
URI
Datum izdavanja:
29.12.2017.
Posjeta: 3.067 *