Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 117

Full Length Research Paper

Tax evasion: Empirical evidence from sub-Saharan Africa

Aumeerun, B
  • Aumeerun, B
  • Department of Accounting and Finance, Faculty of Law and Management, University of Mauritius, Réduit, Mauritius.
  • Google Scholar
Jugurnath, B*
  • Jugurnath, B*
  • Department of Accounting and Finance, Faculty of Law and Management, University of Mauritius, Réduit, Mauritius.
  • Google Scholar
Soondrum, H
  • Soondrum, H
  • Department of Accounting and Finance, Faculty of Law and Management, University of Mauritius, Réduit, Mauritius.
  • Google Scholar


  •  Received: 11 June 2016
  •  Accepted: 19 August 2016
  •  Published: 31 December 2016

References

Adam MC, Ginsburgh V (1985). The effects of irregular markets on macroeconomic policy: some estimates for Belgium. Euro. Econ. Rev. 29(1):15-33.
Crossref

 

Andreoni J, Erard B, Feinstein J (1998). Tax compliance. J. Econ. Lit. 36(2):818-860.

 

Alfaro L (2003). Foreign direct investment and growth: Does the sector matter. Harv. Bus. Sch. pp. 1-31.

 

Allingham M, Sandmo A (1972). Income tax evasion: a theoretical analysis. J. Public. Econ. 1(3-4):323-338.
Crossref

 

Alm J, Torgler B (2006). Culture differences and tax morale in the United States and in Europe. J. Econ. Psychol. 27(2):224-246.
Crossref

 

Alm J, Torgler B (2011). Do ethics matter? Tax compliance and morality. J. Bus. Ethics 101(4):635-651.
Crossref

 

Baumann F, Friehe T (2010). Tax evasion, investment, and firm activity. FinanzArchiv: Public. Financ. Anal. 66(1):1-14.
Crossref

 

Brezeanu P, Celea S, Stanciu AP (2011). Forms of tax evasion in Romania. Analytical perspective. Of The University Of Petroşani∼ Economics∼, P 33.

 

Crane SE, Nourzad F (1986). Inflation and tax evasion: An empirical analysis. Rev. Econ. Stat. pp. 217-223.
Crossref

 

Dalu T, Maposa VG, Pabwaungana S, Dalu T (2012). The impact of tax evasion and avoidance on the economy: a case of Harare, Zimbabwe. Afr. J. Econ. Sustain. Dev. 1(3):284-296.
Crossref

 

De Sousa PR (2008). Tax Treaty Override. Schilcher, Michael/Weninger, Patrick, Fundamental Issues and Practical Problems in Tax Treaty Interpretation, Linde Verlag, Wien, pp. 241-266.

 

Ekholm K, Södersten B (2002). Growth and trade vs. trade and growth. Small Bus. Econ. 19(2):147-162.
Crossref

 

Embaye AB (2007). Essays on Tax Evasion and Government Spending in Developing Countries.

 

Feige EL (1997a). Underground activity and institutional change: Productive, protective and predatory behavior in transition economies. Transforming Post-communist Political Econ. 21:34.

 

Feige EL (1997b). Revised estimates of the underground economy: Implications of US currency held abroad (13805). University Library of Munich, Germany.

 

Feinstein JS (1991). An econometric analysis of income tax evasion and its detection. RAND J. Econ.14-35.
Crossref

 

Fishburn G (1981). Tax evasion and inflation. Aust. Econ. Pap. 20(37):325-332.
Crossref

 

Franzoni LA (1998). Independent auditors as fiscal gatekeepers. Int. Rev. Law. Econ. 18(4):365-384.
Crossref

 

Friedman E, Johnson S, Kaufmann D, Zoido-Lobaton P (2000). Dodging the grabbing hand: the determinants of unofficial activity in 69 countries. J. Public Econ. 76(3):459-493.
Crossref

 

Guillemineau C, Khoman E, Liadze I (2007). Euro Area: investment, immigration and income per capita. Natl. Institute Econ. Rev. 200:21-30.

 

Haig RM, Ecker-R LL (1935). Direct Taxation in Hungary. Polit. Sci. Q. pp. 70-106.
Crossref

 

Hassan A (2007). 'Exports and Economic Growth in Saudi Arabia: A VAR Model Analysis', J. Appl. Sci. 7(23):3649-3658.
Crossref

 

Hausman JA (1978). Specification tests in econometrics. Econmetrica: J. Econ. Soc. pp. 1251-1271.

 

Herrera S (2007). Public expenditure and growth World Bank Publications. Vol. 4372.
Crossref

 

Hood C (1986). Privatizing UK tax law enforcement?. Public Administration, 64(3):319-333.
Crossref

 

Ismail S, Ahmed S (2015). Economic Growth and Macro Variables in India: An Empirical Study. Ismail, Saba and Ahmed, Shahid, Economic Growth and Macro Variables in India: An Empirical Study, J. Econ. Dev. 17(3):42-59.

 

James S, Nobes C, Channon G (1978). The economics of taxation. P. Allan.

 

Jackson BR, Milliron VC (1986). Tax compliance research: Findings, problems, and prospects. J. Account. Lit. 5(1):125-165.

 

Jorgenson DW, Nishimizu M (1978). US and Japanese economic growth, 1952-1974: an international comparison. Econ. J. 88(352):707-726.
Crossref

 

Kafkalas S, Kalaitzidakis P, Tzouvelekas V (2014). Tax evasion and public expenditures on tax revenue services in an endogenous growth model. Eur. Econ. Rev. 70:438-453.
Crossref

 

Kesselman JR (1997). General payroll taxes: Economics, politics, and design (No. 101). Canadian Tax Foundation= Association canadienne d'études fiscales.

 

Khan MS, Ssnhadji AS (2001). Threshold effects in the relationship between inflation and growth. IMF Staff papers. pp. 1-21.

 

Kreutzer D, Lee DR (1986). On Taxation & Understated Monopoly Profits. Natl. Tax. J. 39(2):241-243.

 

Li H, Zou HF (2002). Inflation, growth, and income distribution: A cross-country study. Ann. Econ. Finance 3(1):85-101.

 

Massell BF, Pearson SR, Fitch JB (1972). Foreign exchange and economic development: an empirical study of selected Latin American countries. Rev. Econ. Stat. pp. 208-212.
Crossref

 

Michaely M (1977). Exports and growth: an empirical investigation. J. Dev. Econ. 4(1):49-53.
Crossref

 

Oberholzer R (2008). Attitudes of South African taxpayers towards taxation: A pilot study. Account. Bus. Public Interest 7(1):46-52.

 

Pantoja GS, Penaloza RS (2014). Tax evasion under behavioral structures. Economia 15(1):30-40.
Crossref

 

Richardson G (2006). Determinants of tax evasion: a cross-country investigation. J. Int. Account. Audit. Tax. 15(2):150-169
Crossref

 

Sachs JD, Warner A (1995). Economic Reform and the Process of Global Integration, Brookings Papers on Economic Activity 1: 1-118.
Crossref

 

Salvatore D (1983). A Simultaneous Equations Model of Trade and Development with Dynamic Policy Simulations Kyklos, 36(1):66-90.

 

Saqib D, Masnoon M, Rafique N (2013). Impact of foreign direct investment on economic growth of Pakistan. Adv. Manage. Appl. Econ. 3(1):35-45.

 

Slemrod J (2007). Cheating ourselves: The economics of tax evasion. J. Econ. Perspect. 21(1):25-48.
Crossref

 

Smith P (1994). Assessing the Size of the Underground Economy: The Canadian Statistical Perspectives, mStatistics Canada.

 

Becker MW, Spicer LA (1980). Fiscal inequity and tax evasion: An experimental approach. Nat. Tax J. pp. 171-175.

 

Spicer MW, Lundstedt SB (1976). Understanding Tax Evasion. Public Finance 31:295-230

 

Srinivasan TN (1973). Tax evasion: A model. J. Public. Econ. 2(4):339-346.
Crossref

 

Tanzi V (1977). Inflation, Lags in Collection, and the Real Value of Tax Revenue (L'inflation, les retards de recouvrement et la valeur réelle des recettes fiscales) (Inflación, desfases en la recaudación y valor real de los ingresos tributarios). Staff Papers-International Monetary Fund, pp.154-167.
Crossref

 

Thornton J (1998).The growth of public expenditure in latin America: A Test Of'wagner's Law'. Cuadernos de Economía, pp. 255-263.

 

Torgler B, Schaltegger CA (2006). Tax morale: a survey with a special focus on Switzerland. Swiss J. Econ. Stat. (SJES), 142(III):395-425.

 

Torgler B, Schneider F (2007). Shadow economy, tax morale, governance and institutional quality: a panel analysis.

 

Torgler B, Schneider F (2009). The impact of tax morale and institutional quality on the shadow economy. J. Econ. Psychol. 30(2):228-245.
Crossref

 

Torgler B (2011). Tax morale and compliance: review of evidence and case studies for Europe. World Bank Policy Research Working Paper Series.
Crossref

 

Tyler WG (1981). Growth and Export Expansion in Developing Countries: Some Empirical Evidence, J. Dev. Econ. 9(1):121-130
Crossref

 

Umeora CE (2013). Effects of Foreign Direct Investment (FDI) on Economic Growth in Nigeria. Available at SSRN 2285329.
Crossref

 

Walker MB, Sennoga EB (2007). Does Tax Evasion influence the composition of tax instruments? Examining the effect of tax evasion on tax structure.

 

Yitzhaki S (1974). Income tax evasion: A theoretical analysis. J. Public. Econ. 3(2):201-202.
Crossref