Corporate tax evasion and governments: analysis and policy implications for Russia
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis Book |
| Language: | English |
| Published: |
Frankfurt am Main [u.a.]
Lang
2007
|
| Series: | European university studies
Series 5, economics and management ; 3265 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis Klappentext |
| Physical Description: | IX, 138 S. graph. Darst. |
| ISBN: | 9783631566275 3631566271 |
Staff View
MARC
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| 245 | 1 | 0 | |a Corporate tax evasion and governments |b analysis and policy implications for Russia |c Julia Kupzowa |
| 264 | 1 | |a Frankfurt am Main [u.a.] |b Lang |c 2007 | |
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| 490 | 1 | |a European university studies : Series 5, economics and management |v 3265 | |
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Record in the Search Index
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|---|---|
| adam_text | Contents
1
Introduction
1
1.1 Motivation,
purpose and structure
................ 1
2
Positive analysis of tax evasion in Russia
4
2.1
Overview of tax features
..................... 4
2.2
Scale of tax evasion
........................ 7
2.3
Determinants of tax evasion
................... 13
2.3.1
Privatization: the mechanism of realization due to
weak and complex legal and institutional framework
. . 14
2.3.2
Post-privatization business-state tax relations
..... 16
2.3.3
Lack of social contract and confidence in state institu¬
tions
............................ 18
2.3.4
Tax rates and the complexity of the tax system
.... 19
2.3.5
Inefficient tax enforcement mechanisms and incompe¬
tence
............................ 21
2.3.6
Corruption
........................ 22
2.4
Mechanisms of tax evasion
.................... 23
2.4.1
Individual income tax and unified social tax
...... 24
2.4.2
Indirect taxes (Value-added tax and customs)
..... 25
2.4.3
Profit tax
......................... 27
2.5
Recent proposals for improvement
................ 28
2.6
Summary
............................. 33
3
The normative analysis of tax evasion
36
3.1
Privatization aspects
....................... 36
3.2
The theory of tax evasion
.................... 43
3.2.1
Individual income tax and unified social tax
...... 43
3.2.2
Sales taxes
......................... 47
3.2.3
Profit tax
-
corporate income tax evasion
........ 50
3.3
Extensions of basic models
.................... 53
viii CONTENTS
3.3.1
Behavioral aspects of tax compliance (interactions be¬
tween taxpayers)
..................... 53
3.3.2
Joint tax evasion (interactions in transactions)
..... 57
3.3.3
Evasion and enforcement (interactions between tax¬
payers and tax authorities)
................ 59
3.3.4
Corruption and tax evasion
............... 60
3.4
Optimal taxation issues
......................64
3.5
Taxation of economic rents
....................67
3.6
Summary
.............................70
4
Corporate evasion and governments
72
4.1
Tax evasion and extortionist governments
............ 73
4.1.1
Introduction and literature
................ 73
4.1.2
The static model
..................... 74
4.1.2.1
Payoffs
..................... 76
4.1.2.2
Equilibria
.................... 79
4.1.3
The dynamic game
.................... 84
4.1.3.1
Payoffs
..................... 86
4.1.3.2
Solving the game
................ 87
4.1.3.3
Equilibria
.................... 89
4.1.3.4
Costly extortion
................ 90
4.1.3.5
Equilibria
.................... 91
4.2
Mechanism to restrain tax evasion incentives
.......... 95
4.2.1
Corporate tax evasion techniques
............ 95
4.2.2
Tax regime in the presence of tax evasion
........ 99
4.2.2.1
Problem s description and theory
....... 99
4.2.2.2
Mechanism design and derivation of the de¬
cision rule
.................... 101
4.3
Summary
............................. 106
5
Policy implications
109
5.1
Tax policy
.............................110
5.1.1
Penalties
..........................
Ill
5.1.2
Audits
...........................114
5.1.3
Tax rates
.........................116
5.1.4
Tax regimes
........................117
5.2
Institutional aspects
.......................119
5.2.1
Combatting corruption and extortion
..........120
5.2.2
Improvement of the social norms
............123
5.3
Summary
.............................126
CONTENTS
К
128
Bibliography
The analysis of tax evasion in Russia sheds some light on its development in
the transitional period and the developing economies. Countries which suffer
corruption and extortion show a higher level of tax evasion, so that these bad
government practices seem to be partly responsible for tax evasion. Employing
game theoretical modelling this book explores the influence of extortionist
government on corporate tax evasion. In comparison to standard models on
tax evasion in this setting the effect of tax policy instruments such as penalties
and probability of investigation is alleviated due to bad government s existence.
Some policy implications are proposed in this respect.
Julia Kupzowa, born in
1978
in Moscow, studied international economics and
public finance from
1995
to
2000
in Moscow. From
2003
to
2006
she was a PhD
student at the chair of public finance of the University of Erlangen-NOrnberg.
|
| adam_txt |
Contents
1
Introduction
1
1.1 Motivation,
purpose and structure
. 1
2
Positive analysis of tax evasion in Russia
4
2.1
Overview of tax features
. 4
2.2
Scale of tax evasion
. 7
2.3
Determinants of tax evasion
. 13
2.3.1
Privatization: the mechanism of realization due to
weak and complex legal and institutional framework
. . 14
2.3.2
Post-privatization business-state tax relations
. 16
2.3.3
Lack of social contract and confidence in state institu¬
tions
. 18
2.3.4
Tax rates and the complexity of the tax system
. 19
2.3.5
Inefficient tax enforcement mechanisms and incompe¬
tence
. 21
2.3.6
Corruption
. 22
2.4
Mechanisms of tax evasion
. 23
2.4.1
Individual income tax and unified social tax
. 24
2.4.2
Indirect taxes (Value-added tax and customs)
. 25
2.4.3
Profit tax
. 27
2.5
Recent proposals for improvement
. 28
2.6
Summary
. 33
3
The normative analysis of tax evasion
36
3.1
Privatization aspects
. 36
3.2
The theory of tax evasion
. 43
3.2.1
Individual income tax and unified social tax
. 43
3.2.2
Sales taxes
. 47
3.2.3
Profit tax
-
corporate income tax evasion
. 50
3.3
Extensions of basic models
. 53
viii CONTENTS
3.3.1
Behavioral aspects of tax compliance (interactions be¬
tween taxpayers)
. 53
3.3.2
Joint tax evasion (interactions in transactions)
. 57
3.3.3
Evasion and enforcement (interactions between tax¬
payers and tax authorities)
. 59
3.3.4
Corruption and tax evasion
. 60
3.4
Optimal taxation issues
.64
3.5
Taxation of economic rents
.67
3.6
Summary
.70
4
Corporate evasion and governments
72
4.1
Tax evasion and extortionist governments
. 73
4.1.1
Introduction and literature
. 73
4.1.2
The static model
. 74
4.1.2.1
Payoffs
. 76
4.1.2.2
Equilibria
. 79
4.1.3
The dynamic game
. 84
4.1.3.1
Payoffs
. 86
4.1.3.2
Solving the game
. 87
4.1.3.3
Equilibria
. 89
4.1.3.4
Costly extortion
. 90
4.1.3.5
Equilibria
. 91
4.2
Mechanism to restrain tax evasion incentives
. 95
4.2.1
Corporate tax evasion techniques
. 95
4.2.2
Tax regime in the presence of tax evasion
. 99
4.2.2.1
Problem's description and theory
. 99
4.2.2.2
Mechanism design and derivation of the de¬
cision rule
. 101
4.3
Summary
. 106
5
Policy implications
109
5.1
Tax policy
.110
5.1.1
Penalties
.
Ill
5.1.2
Audits
.114
5.1.3
Tax rates
.116
5.1.4
Tax regimes
.117
5.2
Institutional aspects
.119
5.2.1
Combatting corruption and extortion
.120
5.2.2
Improvement of the social norms
.123
5.3
Summary
.126
CONTENTS
К
128
Bibliography
The analysis of tax evasion in Russia sheds some light on its development in
the transitional period and the developing economies. Countries which suffer
corruption and extortion show a higher level of tax evasion, so that these bad
government practices seem to be partly responsible for tax evasion. Employing
game theoretical modelling this book explores the influence of extortionist
government on corporate tax evasion. In comparison to standard models on
tax evasion in this setting the effect of tax policy instruments such as penalties
and probability of investigation is alleviated due to bad government's existence.
Some policy implications are proposed in this respect.
Julia Kupzowa, born in
1978
in Moscow, studied international economics and
public finance from
1995
to
2000
in Moscow. From
2003
to
2006
she was a PhD
student at the chair of public finance of the University of Erlangen-NOrnberg. |
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| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| discipline_str_mv | Rechtswissenschaft Wirtschaftswissenschaften |
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| illustrated | Illustrated |
| index_date | 2024-07-02T18:17:00Z |
| indexdate | 2024-07-09T21:01:00Z |
| institution | BVB |
| isbn | 9783631566275 3631566271 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-015792986 |
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| physical | IX, 138 S. graph. Darst. |
| publishDate | 2007 |
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| publisher | Lang |
| record_format | marc |
| series | European university studies |
| series2 | European university studies : Series 5, economics and management |
| spelling | Kupzowa, Julia 1978- Verfasser (DE-588)133459047 aut Corporate tax evasion and governments analysis and policy implications for Russia Julia Kupzowa Frankfurt am Main [u.a.] Lang 2007 IX, 138 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier European university studies : Series 5, economics and management 3265 Zugl.: Erlangen, Nürnberg, Univ., Diss., 2006 Tax evasion Russia (Federation) Korruption (DE-588)4032524-6 gnd rswk-swf Steuerhinterziehung (DE-588)4057439-8 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Russland (DE-588)4076899-5 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Russland (DE-588)4076899-5 g Unternehmen (DE-588)4061963-1 s Steuerhinterziehung (DE-588)4057439-8 s Steuerpolitik (DE-588)4057447-7 s Korruption (DE-588)4032524-6 s DE-604 European university studies Series 5, economics and management ; 3265 (DE-604)BV000001798 3265 Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015792986&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015792986&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Kupzowa, Julia 1978- Corporate tax evasion and governments analysis and policy implications for Russia European university studies Tax evasion Russia (Federation) Korruption (DE-588)4032524-6 gnd Steuerhinterziehung (DE-588)4057439-8 gnd Unternehmen (DE-588)4061963-1 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| subject_GND | (DE-588)4032524-6 (DE-588)4057439-8 (DE-588)4061963-1 (DE-588)4057447-7 (DE-588)4076899-5 (DE-588)4113937-9 |
| title | Corporate tax evasion and governments analysis and policy implications for Russia |
| title_auth | Corporate tax evasion and governments analysis and policy implications for Russia |
| title_exact_search | Corporate tax evasion and governments analysis and policy implications for Russia |
| title_exact_search_txtP | Corporate tax evasion and governments analysis and policy implications for Russia |
| title_full | Corporate tax evasion and governments analysis and policy implications for Russia Julia Kupzowa |
| title_fullStr | Corporate tax evasion and governments analysis and policy implications for Russia Julia Kupzowa |
| title_full_unstemmed | Corporate tax evasion and governments analysis and policy implications for Russia Julia Kupzowa |
| title_short | Corporate tax evasion and governments |
| title_sort | corporate tax evasion and governments analysis and policy implications for russia |
| title_sub | analysis and policy implications for Russia |
| topic | Tax evasion Russia (Federation) Korruption (DE-588)4032524-6 gnd Steuerhinterziehung (DE-588)4057439-8 gnd Unternehmen (DE-588)4061963-1 gnd Steuerpolitik (DE-588)4057447-7 gnd |
| topic_facet | Tax evasion Russia (Federation) Korruption Steuerhinterziehung Unternehmen Steuerpolitik Russland Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015792986&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015792986&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV000001798 |
| work_keys_str_mv | AT kupzowajulia corporatetaxevasionandgovernmentsanalysisandpolicyimplicationsforrussia |