TAX GOVERNANCE: A STUDY OF ITS EFFECTS ON TAX EVASION
This study aimed to verify the relationship between tax governance and tax evasion. The motivation to analyze this interaction lies in the need to understand and prove that tax governance practices have an effect on the level of tax evasion. The results confirm the theoretical hypothesis that was te...
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| Format: | Article |
| Language: | English |
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FUCAPE Business School
2022-01-01
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| Series: | BBR: Brazilian Business Review |
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| Online Access: | http://www.redalyc.org/articulo.oa?id=123072403006 |
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| _version_ | 1825207260724330496 |
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| author | Hugo Leonardo Menezes de Carvalho Lucimar Antônio Cabral de Ávila |
| author_facet | Hugo Leonardo Menezes de Carvalho Lucimar Antônio Cabral de Ávila |
| author_sort | Hugo Leonardo Menezes de Carvalho |
| collection | DOAJ |
| description | This study aimed to verify the relationship between tax governance and tax evasion. The motivation to analyze this interaction lies in the need to understand and prove that tax governance practices have an effect on the level of tax evasion. The results confirm the theoretical hypothesis that was tested: the countries in the sample with corporate tax governance practices presented lower levels of tax evasion, which is important empirical evidence of this relationship that has been postulated, but not yet verified by the literature. As for additional results, it was determined that only enforcement evokes the behavior expected from the literature, suggesting that it has a complementary relationship with tax governance. Thus, this paper supports the inclusion of another factor associated with our understanding of the tax evasion phenomenon, expanding our knowledge on the subject through the possibility of comparison with similar international studies. Furthermore, it may also generate government interest in encouraging the implementation of tax governance by companies. |
| format | Article |
| id | doaj-art-5c60496e4caa4bf8b8a064709d41cec2 |
| institution | Kabale University |
| issn | 1807-734X |
| language | English |
| publishDate | 2022-01-01 |
| publisher | FUCAPE Business School |
| record_format | Article |
| series | BBR: Brazilian Business Review |
| spelling | doaj-art-5c60496e4caa4bf8b8a064709d41cec22025-02-06T23:39:34ZengFUCAPE Business SchoolBBR: Brazilian Business Review1807-734X2022-01-0119445447410.15728/bbr.2022.19.4.6.enTAX GOVERNANCE: A STUDY OF ITS EFFECTS ON TAX EVASIONHugo Leonardo Menezes de CarvalhoLucimar Antônio Cabral de ÁvilaThis study aimed to verify the relationship between tax governance and tax evasion. The motivation to analyze this interaction lies in the need to understand and prove that tax governance practices have an effect on the level of tax evasion. The results confirm the theoretical hypothesis that was tested: the countries in the sample with corporate tax governance practices presented lower levels of tax evasion, which is important empirical evidence of this relationship that has been postulated, but not yet verified by the literature. As for additional results, it was determined that only enforcement evokes the behavior expected from the literature, suggesting that it has a complementary relationship with tax governance. Thus, this paper supports the inclusion of another factor associated with our understanding of the tax evasion phenomenon, expanding our knowledge on the subject through the possibility of comparison with similar international studies. Furthermore, it may also generate government interest in encouraging the implementation of tax governance by companies.http://www.redalyc.org/articulo.oa?id=123072403006tax governancerelationshiptax evasion |
| spellingShingle | Hugo Leonardo Menezes de Carvalho Lucimar Antônio Cabral de Ávila TAX GOVERNANCE: A STUDY OF ITS EFFECTS ON TAX EVASION BBR: Brazilian Business Review tax governance relationship tax evasion |
| title | TAX GOVERNANCE: A STUDY OF ITS EFFECTS ON TAX EVASION |
| title_full | TAX GOVERNANCE: A STUDY OF ITS EFFECTS ON TAX EVASION |
| title_fullStr | TAX GOVERNANCE: A STUDY OF ITS EFFECTS ON TAX EVASION |
| title_full_unstemmed | TAX GOVERNANCE: A STUDY OF ITS EFFECTS ON TAX EVASION |
| title_short | TAX GOVERNANCE: A STUDY OF ITS EFFECTS ON TAX EVASION |
| title_sort | tax governance a study of its effects on tax evasion |
| topic | tax governance relationship tax evasion |
| url | http://www.redalyc.org/articulo.oa?id=123072403006 |
| work_keys_str_mv | AT hugoleonardomenezesdecarvalho taxgovernanceastudyofitseffectsontaxevasion AT lucimarantoniocabraldeavila taxgovernanceastudyofitseffectsontaxevasion |