ADVANCE TAX PAYMENTS AND TAX EVASION: A NOTE

Morita Keisuke

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ADVANCE TAX PAYMENTS AND TAX EVASION: A NOTE

机译：提前付款和退税：注意

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In the withholding tax system, the tax authority requires taxpayers to pay taxes in advance before filing their tax returns. This note investigates how advance tax payments affect the extent of tax evasion in the economy. We show that the extent of tax evasion decreases with increasing prepaid taxes, if individuals behave according to prospect theory.

机译：在预扣税系统中，税务机关要求纳税人在提交纳税申报表之前预先缴税。本说明调查预付税款如何影响经济中逃税的程度。我们证明，如果个人按照预期理论行事，逃税的程度会随着预付税额的增加而降低。

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来源
《The Singapore economic review》 |2015年第5期|1450050.1-1450050.10|共10页
作者
Morita Keisuke;
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作者单位

Kyoto Gakuen Univ, Fac Econ, Kameoka, Kyoto 6218555, Japan;

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原文格式 PDF
正文语种 eng
中图分类
关键词
Advance tax payments; prospect theory; tax evasion;

机译：预付税款;前景理论;逃税;

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1. ADVANCE TAX PAYMENT AND TAX EVASION: EXPECTED UTILITY ANALYSIS [J] . KEISUKE MORITA The Singapore economic review . 2014,第2期

机译：提前付款和退税：预期的实用性分析
2. Tax Rates and Tax Evasion: An Empirical Investigation of Border Tax Evasion in Sri Lanka [J] . Harini Weerasekera South Asia Economic Journal . 2018,第2期

机译：税率和逃税：斯里兰卡边境逃税的实证研究
3. ACCOUNTING NOTES - Understanding tax payments: How to avoid underpayment, tax penalties, and interest [J] . Kenneth E. Hicks, Kim Martin Optometry: Journal of the American Optometric Association . 2008,第1期

机译：会计注释-了解纳税：如何避免少付税款，罚款和利息
4. Research on Anti-Tax Evasion System based on Union-Bank Online Payment mode [C] . Yang Qifeng, Feng Bin, Song Ping IFIP 251; IFIP(International Federation for Information Processing) International Conference on e-Business, e-Services, and e-Society(I3E2007); 20071010-12; Wuhan(CN) . 2007

机译：基于银联在线支付模式的反避税系统研究
5. THE EFFECT OF TAX STRUCTURE VARIABLES ON THE DECISION FRAME ADOPTED AND THE TAX REPORTING CHOICE: TAXABLE INCOME COMPONENTS AND TAX PAYMENT TIMING. [D] . COPP, CYNTHIA ANN. 1991

机译：税收结构变量对采用的决策框架和税收报告选择的影响：税收收入组成部分和税收支付时间安排。
6. Tax Compliance Inventory: TAX-I Voluntary tax compliance enforced tax compliance tax avoidance and tax evasion [O] . Erich Kirchler, Ingrid Wahl -1

机译：税收遵守库存：税收 - 我自愿税务合规强制税务合规避税和逃税
7. A Note on Tax Evasion : Tax Evasion of Multi-product Monopolist Tax Evasion as a Built-in Stabilizer [O] . Watanabe Shigeru 2005

机译：关于逃税的注意事项：多产品垄断者的逃税和作为内置稳定剂的逃税

ADVANCE TAX PAYMENTS AND TAX EVASION: A NOTE

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