فرار مالیاتی و قانون بنفورد و تغییرات سیاست تجاری
ترجمه نشده

فرار مالیاتی و قانون بنفورد و تغییرات سیاست تجاری

عنوان فارسی مقاله: تغییرات سیاست تجاری، فرار مالیاتی و قانون بنفورد
عنوان انگلیسی مقاله: Trade policy changes, tax evasion and Benford’s law
مجله/کنفرانس: مجله اقتصاد توسعه - Journal Of Development Economics
رشته های تحصیلی مرتبط: حسابداری، اقتصاد، مدیریت
گرایش های تحصیلی مرتبط: حسابداری مالیاتی، مدیریت بازرگانی، اقتصاد مالی، برنامه ریزی سیستم های اقتصادی
کلمات کلیدی فارسی: فرار مالیاتی، تأمین مالی تجارت، مالیات مرزی، قانون بنفورد
کلمات کلیدی انگلیسی: Tax evasion، Trade financing، Border taxes، Benford’s law
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus - Master Journals List - JCR
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.jdeveco.2020.102456
دانشگاه: Department of Economics, Bilkent University, 06800, Ankara, Turkey
صفحات مقاله انگلیسی: 16
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2020
ایمپکت فاکتور: 3/184 در سال 2019
شاخص H_index: 123 در سال 2020
شاخص SJR: 3/432 در سال 2019
شناسه ISSN: 0304-3878
شاخص Quartile (چارک): Q1 در سال 2019
فرمت مقاله انگلیسی: PDF
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: خیر
آیا این مقاله مدل مفهومی دارد: ندارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: دارد
کد محصول: E14729
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست مطالب (انگلیسی)

Abstract

1- Introduction

2- A novel approach to detecting tax evasion

3- Application: policy shock in Turkey

4- “Missing trade” approach as external validation

5- How persistent is evasion?

6- Conclusions

References

بخشی از مقاله (انگلیسی)

Abstract

This paper draws attention to import duty evasion as a margin through which firms adjust to changes in trade policy. This margin is different from the other forms of adjustment, as it can be employed very fast and thus it may constitute the initial reaction to the shock before a slower adjustment through the other channels takes place. The study also proposes a new method of detecting tax evasion in international trade, based on deviations from Benford's law. It applies the method in the context of an unexpected policy change in Turkey that increased the cost of import financing. The results are consistent with an immediate increase in tax evasion in the affected import flows, which dies down a year later. A standard approach to detecting tariff evasion, based on “missing trade”, confirms these conclusions.

Introduction

One of the key questions in international trade is how firms adjust to changes in trade policy. The literature has demonstrated theoretically and empirically that the adjustment can take place through firm entry and exit, reallocation of market shares driven by differences in firm productivities and changes to the product portfolio. This paper draws attention to another margin of adjustment—evasion of import duties in response to increases in border taxes. This margin is different from the other forms of adjustment, as it can be employed very fast and thus it may constitute the initial reaction to the shock before a slower adjustment through the other channels takes place. Understanding and acknowledging the existence of this margin matters, as any analysis of the consequences of short-run trade policy changes that fails to take into account changes in evasion is likely to present a distorted picture of reality. By its very nature tax evasion is difficult to detect as the parties involved have every incentive to conceal their lack of compliance with the tax law. Despite the great importance of tax evasion to public policy choices, it remains elusive and difficult to detect through a statistical analysis. This paper contributes to the literature by proposing a new method of detecting tax evasion in the context of border taxes. The proposed method is based on Benford’s law, which describes the distribution of first digits in economic or accounting data.