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Measuring Tax Evasion on Microeconomic Level: An Empirical Study on Iraqi Stock Exchange | ||
| Tikrit Journal For Administration & Economics Sciences | ||
| Article 1, Volume 1, Issue 41, 2018, Pages 10-17 | ||
| Authors | ||
| WISAM N HUSSEIN; ANITA TANGL | ||
| Abstract | ||
| Allingham and Sandmo put the first model at 1972, this model measuring the "Maximize Utility Expected" from the taxpayer's point of view (Allingham, 1972), but this is not entirely realistic (KOLM, 1973). Thus, Yitzhaki added modifications to the Allinghams' model (Yitzhaki, 1974), where the original model includes tax rate, probability of data checking, fine, declared income and real income (Hussein, 2016). In this paper, the researchers presented an alternative model based on the relationship between the tax amount paid with the current activity revenues, and on the other hand with the costs of the current activity by applying the model to the Iraqi Stock Exchange, the researchers found significant relation in Bank and Insurance sectors studied, the tax evasion rate reached to (39%) in Bank sector, while the tax evasion rate reached to (13%) in Insurance sector. | ||
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