Is deterrence approach effective in combating tax evasion? A meta-analysis
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Received January 20, 2019;Accepted March 6, 2019;Published April 25, 2019
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Author(s)Link to ORCID Index: https://orcid.org/0000-0002-4905-2595
, Sutrisno T. , Nurkholis , Erwin Saraswati
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DOIhttp://dx.doi.org/10.21511/ppm.17(2).2019.07
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Article InfoVolume 17 2019, Issue #2, pp. 93-113
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Cited by5 articlesJournal title: International Journal of Research in Business and Social Science (2147- 4478)Article title: The effect of financial distress and earnings management on tax aggressiveness with corporate governance as the moderating variableDOI: 10.20525/ijrbs.v9i7.965Volume: 9 / Issue: 7 / First page: 167 / Year: 2020Contributors: Ratih Pujirahayu Nugroho, Sutrisno T Sutrisno , Endang MardiatiJournal title: Cogent Business & ManagementArticle title: Tax evasion and service-trust paradigm: A meta-analysisDOI: 10.1080/23311975.2020.1827699Volume: 7 / Issue: 1 / First page: 1827699 / Year: 2020Contributors: Nurkholis Nurkholis, Muh Dularif, Ni Wayan Rustiarini, Collins G. NtimJournal title: Journal of Economic StudiesArticle title: Explaining the informal economy in Western Europe: beyond a rational economic actor perspectiveDOI: 10.1108/JES-05-2020-0233Volume: 48 / Issue: 5 / First page: 1084 / Year: 2021Contributors: Colin Williams, Gamze Oz-YalamanJournal title: European SocietiesArticle title: Re-theorising participation in undeclared work in the European Union: lessons from a 2019 Eurobarometer surveyDOI: 10.1080/14616696.2021.1887915Volume: 23 / Issue: 3 / First page: 403 / Year: 2021Contributors: Colin C. Williams, Gamze Öz-YalamanJournal title: Cogent Business & ManagementArticle title: National culture as a moderator between social norms, religiosity, and tax evasion: Meta-analysis studyDOI: 10.1080/23311975.2020.1772618Volume: 7 / Issue: 1 / First page: 1772618 / Year: 2020Contributors: Sutrisno T, Muh Dularif, Collins G. Ntim
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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 meta-analysis method, each statistical result of empirical studies is converted into r-pearson as standardized effect size, and then synthesized into a mean effect size in order to increase power and to resolve uncertainty. Theoretically, increasing audit, tax rate and tax penalty will decrease tax evasion. However, the results show that only tax rate has a significant impact on tax evasion. Synthesizing totally 478 outcomes from articles published between 1978 and 2018, there is a robust conclusion that decreasing tax rate is an effective tool in combating tax evasion. On the other hand, audit and penalty are not significant in influencing tax evasion. In addition, the results of heterogeneity analysis suggest that national culture and income level of the country are useful in explaining the impact of audit, tax rate and tax penalty on tax evasion. These findings should be of interest to policymakers. First, instead of sacrificing more resources in conducting audit or imposing more penalty, tax authorities should consider setting the tax rate as low as possible to diminish tax evasion. Second, considering that culture and income level influence the impact of audit and penalty on tax evasion, policymakers should consider national cultural values and income level condition when designing audit techniques and setting penalty structures.
- Keywords
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JEL Classification (Paper profile tab)H23, K42
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References89
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Tables10
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Figures2
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- Figure 1. Composition of papers and outcomes – audit
- Figure 2. Composition of papers and outcomes – penalty
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- Table 1. The paper composition
- Table 2. Results – vote-counting method – audit
- Table 3. Results– vote-counting method – tax rate
- Table 4. Results – vote-counting method – penalty
- Table 5. Hypothesis testing – meta-analysis – audit
- Table 6. Hypothesis testing – meta-analysis – tax rate
- Table 7. Hypothesis testing – meta-analysis – penalty
- Table 8. Moderator variables – audit
- Table 9. Moderator
- Table 10. Moderator variables – penalty
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Meta-analysis of corporate governance in Asia
Investment Management and Financial Innovations Volume 15, 2018 Issue #2 pp. 267-280 Views: 1445 Downloads: 196 TO CITE АНОТАЦІЯResearch on corporate governance has been conducted extensively over the past few decades. However, the result of various studies failed to produce conclusive insight. This study is aimed at identifying, classifying, analyzing and interpreting previous research on corporate governance in Asia by using meta-analytical approach. By using the HOMA (Hedges-Olkin Meta-Analytical) procedures, the current study collected eighty articles from journals ranging from 1999 until 2017. Data were gathered from empirical scientific papers. Through rigorous research process, the current study found that most previous research on corporate governance in Asia observed the patterns of influence of various types of ownership structure and board characteristics on corporate performance. Ownership by family, government, and management tend to have a negative impact on performance, whilst institutional ownership and foreign ownership show positive effect on performance. The study reveals inconsistent result for frequency of board meetings, existence of family members on board, outside director, and board independence towards performance. Similar finding appeared for the relationship of performance to women on board and CEO duality. CGPI as the Corporate Governance Perception index and board size were found to have a positive consistency on performance. Apart from limitations of the study, the result suggests that there exists institutional and environmental specificity in the study of corporate governance in Asia that may be different from other context of study so that future researcher need to take a precaution of this matter.
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Non-financial reporting of companies and the necessity of its confirmation by auditors in Ukraine
Olena Petryk, Оleksii Kurylo , Oleksandra Karmaza
, Vitalii Makhinchuk , Olga Martyniuk
doi: http://dx.doi.org/10.21511/ppm.16(2).2018.35
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A number of valid normative acts of the Audit Chamber of Ukraine in terms of the regulation of audit of non-financial reporting and improvement of professional qualifications of specialists require clarification and accompaniments. -
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