Proceedings of the 17th International Conference on Humanities, Psychology and Social Sciences
Year: 2024
DOI:
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Methods of Measuring Tax Evasion Factors
Blerta Kodra (DOKA), Sotiraq Dhamo
ABSTRACT:
The are many academic literature about tax evasion and its determinants but to the best of our knowledge there is less literature in collecting all the methodologies applied while measuring tax evasion factors. The purpose of this article is to explore the methods of measuring tax evasion factors and to discuss some methodological issues related to the measurement of tax evasion factors such as data collecting and data analysis technique. To complete this purpose, in this paper is used narrative review of the methodologies of the existing articles in the past 10+ years, summarizing 24 papers starting from 2010, in which The Organisation for Economic Co-operation Development established the Convention on Mutual Administrative Assistance in Tax Matters in order to reduce tax evasion with the help of collaborated network. Our findings show that is difficult for researchers to measure tax evasion factors, the evidence is still limited and several approaches to measure tax evasion factors remain unexplored, the results are mixed and two categories of methods have been identified in tax evasion factors literature, including micro and macro method.
keywords: empirical approach; data analysis; data collecting; methodology review; technical analysis