Petreski, Gjorgji and Jakimoski, Laze (2016) TAX EVASION AS CHRONICAL PROBLEM OF CONTEMPORARY ECONOMIES. Knowledge – International Journal, 13 (3). pp. 255-260. ISSN 1857-923X
Full text not available from this repository.Abstract
Tax evasion exists since taxes themselves. The first appearance of tax evasion is manifested through open revolutions and uprisings against the government (fiskus) which imposed them. In modern economies, tax evasion appears as tax embezzlement and tax avoidance. Tax embezzlement is tax avoidance, so that the taxpayer with this action, ie non-payment of tax debts, comes into conflict with the Law. In tax avoidance, taxpayers use the legal possibilities for reducing the overall tax liability. The intensity of the resistance of taxpayers depends on many factors incorporated in the tax form in its introduction. These factors can be of different nature such as: tax equity, amount of the total tax burden, the purpose of the funds that are collected from the specified tax form and so on. Modern tax administrations which are facing the phenomenon of tax evasion undertake various preventive and repressive measures to combat harmful effects over the financial operating in the country. These effects are manifested through decreased tax incomes, increased budget deficits, increasing of the total fiscal burden, increasing of the public debt and so on.
| Item Type: | Article |
|---|---|
| Subjects: | Scientific Fields (Frascati) > Social Sciences > Law |
| Divisions: | Faculty of Law |
| Depositing User: | Doc. D-r. Laze Jakimoski |
| Date Deposited: | 28 Feb 2022 09:07 |
| Last Modified: | 28 Feb 2022 09:07 |
| URI: | https://eprints.uklo.edu.mk/id/eprint/6845 |
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