Version 1
: Received: 7 March 2024 / Approved: 7 March 2024 / Online: 7 March 2024 (08:23:10 CET)
Version 2
: Received: 12 March 2024 / Approved: 12 March 2024 / Online: 13 March 2024 (06:51:41 CET)
How to cite:
Abu Huson, Y.; Almousa, M.; Alqudah, M. Exploring Corporate Tax Avoidance: Effects on Comprehensive Budget Income – a Practical Analysis. Preprints2024, 2024030404. https://doi.org/10.20944/preprints202403.0404.v1
Abu Huson, Y.; Almousa, M.; Alqudah, M. Exploring Corporate Tax Avoidance: Effects on Comprehensive Budget Income – a Practical Analysis. Preprints 2024, 2024030404. https://doi.org/10.20944/preprints202403.0404.v1
Abu Huson, Y.; Almousa, M.; Alqudah, M. Exploring Corporate Tax Avoidance: Effects on Comprehensive Budget Income – a Practical Analysis. Preprints2024, 2024030404. https://doi.org/10.20944/preprints202403.0404.v1
APA Style
Abu Huson, Y., Almousa, M., & Alqudah, M. (2024). Exploring Corporate Tax Avoidance: Effects on Comprehensive Budget Income – a Practical Analysis. Preprints. https://doi.org/10.20944/preprints202403.0404.v1
Chicago/Turabian Style
Abu Huson, Y., Mousa Almousa and Mohammad Alqudah. 2024 "Exploring Corporate Tax Avoidance: Effects on Comprehensive Budget Income – a Practical Analysis" Preprints. https://doi.org/10.20944/preprints202403.0404.v1
Abstract
This paper addresses the pressing concern of corporate tax evasion recognized by several nations, employing insights from public choice theory and tax compliance theory. The research aims to evaluate the ramifications of corporate tax evasion on public revenue, public expenditures, tax rates, and the prevailing budget deficit. Methodologically, the study utilizes questionnaire data and employs structural equation modeling for analysis. The findings indicate that tax evasion is significantly influenced by multiple factors, encompassing tax income, public expenditures, tax rates, and the budget deficit. The article offers a comprehensive exploration of both theoretical frameworks and practical implications, contributing valuable insights to the ongoing discourse on corporate tax evasion and its multifaceted impact on fiscal dynamics.
Keywords
Tax evasion; Public revenue; Public expenses; Tax rates; Budget deficit; Overall Budget; Taxation
Subject
Business, Economics and Management, Accounting and Taxation
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
