Tax Evasion: A Financial Crime Rationalized?

Dublin Core

Title

Tax Evasion: A Financial Crime Rationalized?

Description

The issue of tax evasion has been around ever since tax has been introduced. Complicating it more is the notion of tax avoidance, which is legal. The ability of tax agents advising their clients on how to legally reduce their tax amounts has always been admired, praised and sought after. However, a taxpayer or tax agent found guilty of tax evasion and penalized accordingly has always been seen in a bad light. This is a conceptual paper which discusses the tax evasion phenomenon, the dilemma faced by tax agents, the reasons behind tax evasion, and the importance of ethics in drawing the line between tax avoidance and tax evasion. It also proposes that tax evasion can be more effectively reduced by controlling the internal, rather that the external factors.

Creator

Maheran Zakaria, Junaidah Hanim Ahmad, Wan Nurul Basirah Wan Mohamad Noor

Source

Scientific Research Journal
http://www.scirj.org

Publisher

Scirj Volume I, Issue II, September 2013 Edition
ISSN: 2201-2796

Date

25/09/3013

Identifier

http://scirj.org/research-journal-0913/paper-0201.php

Citation

Maheran Zakaria, Junaidah Hanim Ahmad, Wan Nurul Basirah Wan Mohamad Noor, “Tax Evasion: A Financial Crime Rationalized? ,” Scientific Research Journal -> Research Library, accessed March 21, 2019, http://www.scirj.org/rp/items/show/10.

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