Design and implementation of a system to determine tax evasion through de stochastic techniques
The dominant view on the study and practice of the tax service, mentions that taxpayers will always seek their own interest, for that reason taxes will be considered costs that could be avoided, unless the probability of being detected is high and the severity of the penalty is not an attractive opt...
- Autores:
-
Varela, Noel
Carrasquilla Díaz, Laura Patricia
Pineda Lezama, Omar Bonerge
- Tipo de recurso:
- Article of journal
- Fecha de publicación:
- 2020
- Institución:
- Corporación Universidad de la Costa
- Repositorio:
- REDICUC - Repositorio CUC
- Idioma:
- eng
- OAI Identifier:
- oai:repositorio.cuc.edu.co:11323/7686
- Acceso en línea:
- https://hdl.handle.net/11323/7686
https://doi.org/10.1016/j.procs.2020.07.094
https://repositorio.cuc.edu.co/
- Palabra clave:
- Tax evasion
Value added tax
Non-parametric stochastic model
- Rights
- openAccess
- License
- CC0 1.0 Universal
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Design and implementation of a system to determine tax evasion through de stochastic techniques |
| title |
Design and implementation of a system to determine tax evasion through de stochastic techniques |
| spellingShingle |
Design and implementation of a system to determine tax evasion through de stochastic techniques Tax evasion Value added tax Non-parametric stochastic model |
| title_short |
Design and implementation of a system to determine tax evasion through de stochastic techniques |
| title_full |
Design and implementation of a system to determine tax evasion through de stochastic techniques |
| title_fullStr |
Design and implementation of a system to determine tax evasion through de stochastic techniques |
| title_full_unstemmed |
Design and implementation of a system to determine tax evasion through de stochastic techniques |
| title_sort |
Design and implementation of a system to determine tax evasion through de stochastic techniques |
| dc.creator.fl_str_mv |
Varela, Noel Carrasquilla Díaz, Laura Patricia Pineda Lezama, Omar Bonerge |
| dc.contributor.author.spa.fl_str_mv |
Varela, Noel Carrasquilla Díaz, Laura Patricia Pineda Lezama, Omar Bonerge |
| dc.subject.spa.fl_str_mv |
Tax evasion Value added tax Non-parametric stochastic model |
| topic |
Tax evasion Value added tax Non-parametric stochastic model |
| description |
The dominant view on the study and practice of the tax service, mentions that taxpayers will always seek their own interest, for that reason taxes will be considered costs that could be avoided, unless the probability of being detected is high and the severity of the penalty is not an attractive option. This means that taxpayers would be motivated to develop tax evasion strategies that would increase their economic benefits. In this regard, the following two types of intentional tax evasion procedures are identified: one, where illegal practices are employed, such as failing to file a tax return without any legal justification to do so, and, another, where legal procedures are used to avoid filing a tax return. This paper establishes a methodology based on stochastic techniques, with the objective of creating a model that allows the identification of possible tax evaders of the value added tax (VAT) in Colombia. |
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2020 |
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2020 |
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2021-01-14T18:15:33Z |
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2021-01-14T18:15:33Z |
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https://doi.org/10.1016/j.procs.2020.07.094 |
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Corporación Universidad de la Costa |
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eng |
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[1] Olsen, J., Kogler, C., Brandt, M. J., Dezső, L., & Kirchler, E. (2019). Are consumption taxes really disliked more than equivalent costs? Inconclusive results in the USA and no effect in the UK. Journal of Economic Psychology, 75, 102145. [2] Mitra, A. (2020). The impact of Belgium federal reform on economic well-being: a parametric and non-parametric synthetic control approach. [3] Nguyen, T. T., Prior, D., & Van Hemmen, S. (2020). Stochastic semi-nonparametric frontier approach for tax administration efficiency measure: Evidence from a cross-country study. Economic Analysis and Policy. [4] Wang, J., Shen, G., & Tang, D. (2020). Does Tax Deduction Relax Financial Constraints? Evidence from China’s Value-Added Tax Reform. Evidence from China’s Value-Added Tax Reform (February 17, 2020). [5] Chan, S. G., Ramly, Z., & Zulkhairi, M. M. (2019). Value-added tax and economic efficiency: Role of country governance. Panoeconomicus, (00), 20-20. [6] Sok-Gee, C., Zulkufly, R., & Mohd, Z. M. (2018). Value-added Tax and Economic Efficiency: Role of Country Governance. Panoeconomicus, 1-37. [7] Rahimikia, E., Mohammadi, S., Rahmani, T., & Ghazanfari, M. (2017). Detecting corporate tax evasion using a hybrid intelligent system: A case study of Iran. International Journal of Accounting Information Systems, 25, 1-17. [8] Triana, M., & Olivo, J. (2018). Análisis de las causales más recurrentes de inadmisión, derivado del proceso de devolución de saldos a favor por IVA en Colombia. [9] Ojala, H., Kinnunen, J., Niemi, L., Troberg, P., & Collis, J. (2019). What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits and Tax Return Adjustments in Small Private Companies. International Journal of Accounting, Forthcoming. [10] Waseem, M. (2018). Taxes, informality and income shifting: Evidence from a recent Pakistani tax reform. Journal of public economics, 157, 41-77. [11] Rodríguez, J. A., & Ávila Mahecha, J. (2017). The tax burden on labor and capital income in Colombia: The case of the income tax and the VAT. Cuadernos de Economía, 36(SPE72), 99-138. [12] Benavides, E. S., Brochero, N. A., & Viloria, A. (2019). Competitiveness indicator in Colombia through of multivariable statistics. In Communications in Computer and Information Science (Vol. 1122 CCIS, pp. 496–505). Springer. https://doi.org/10.1007/978-981-15-1301- 5_39. [13] Tan, S. K., Salleh, M. F. M., & Kassim, A. A. M. (2020). The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method. Journal of Business Management and Accounting, 9(2), 41-49. [14] Waseem, M. (2019). Does Cutting the Tax Rate to Zero Induce Behavior Different from Other Tax Cuts? Evidence from Pakistan. Review of Economics and Statistics, 1-45. [15] Vallés-Giménez, J., & Zárate-Marco, A. (2017). Tax Effort of Local Governments and its Determinants: The Spanish Case. Annals of Economics and Finance, 18(2), 323-348. [16] Contreras Rodríguez, T. Y., Bernal García, Y. S., & Cortes Devia, L. Y. (2017). Análisis histórico de la reforma tributaria: breve asomo a su implementación en Colombia año 2017. [17] Quitian, O. I. T., Lis-Gutiérrez, J. P., & Viloria, A. (2020). Supervised and unsupervised learning applied to Crowdfunding. In Advances in Intelligent Systems and Computing (Vol. 1108 AISC, pp. 90–97). Springer. https://doi.org/10.1007/978-3-030-37218-7_11 |
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Varela, NoelCarrasquilla Díaz, Laura PatriciaPineda Lezama, Omar Bonerge2021-01-14T18:15:33Z2021-01-14T18:15:33Z20201877-0509https://hdl.handle.net/11323/7686https://doi.org/10.1016/j.procs.2020.07.094Corporación Universidad de la CostaREDICUC - Repositorio CUChttps://repositorio.cuc.edu.co/The dominant view on the study and practice of the tax service, mentions that taxpayers will always seek their own interest, for that reason taxes will be considered costs that could be avoided, unless the probability of being detected is high and the severity of the penalty is not an attractive option. This means that taxpayers would be motivated to develop tax evasion strategies that would increase their economic benefits. In this regard, the following two types of intentional tax evasion procedures are identified: one, where illegal practices are employed, such as failing to file a tax return without any legal justification to do so, and, another, where legal procedures are used to avoid filing a tax return. This paper establishes a methodology based on stochastic techniques, with the objective of creating a model that allows the identification of possible tax evaders of the value added tax (VAT) in Colombia.Varela, NoelCarrasquilla Díaz, Laura PatriciaPineda Lezama, Omar Bonergeapplication/pdfengCorporación Universidad de la CostaCC0 1.0 Universalhttp://creativecommons.org/publicdomain/zero/1.0/info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Procedia Computer Sciencehttps://www.sciencedirect.com/science/article/pii/S1877050920317944Tax evasionValue added taxNon-parametric stochastic modelDesign and implementation of a system to determine tax evasion through de stochastic techniquesArtículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1Textinfo:eu-repo/semantics/articlehttp://purl.org/redcol/resource_type/ARTinfo:eu-repo/semantics/acceptedVersion[1] Olsen, J., Kogler, C., Brandt, M. J., Dezső, L., & Kirchler, E. (2019). Are consumption taxes really disliked more than equivalent costs? Inconclusive results in the USA and no effect in the UK. Journal of Economic Psychology, 75, 102145.[2] Mitra, A. (2020). The impact of Belgium federal reform on economic well-being: a parametric and non-parametric synthetic control approach.[3] Nguyen, T. T., Prior, D., & Van Hemmen, S. (2020). Stochastic semi-nonparametric frontier approach for tax administration efficiency measure: Evidence from a cross-country study. Economic Analysis and Policy.[4] Wang, J., Shen, G., & Tang, D. (2020). Does Tax Deduction Relax Financial Constraints? Evidence from China’s Value-Added Tax Reform. Evidence from China’s Value-Added Tax Reform (February 17, 2020).[5] Chan, S. G., Ramly, Z., & Zulkhairi, M. M. (2019). Value-added tax and economic efficiency: Role of country governance. Panoeconomicus, (00), 20-20.[6] Sok-Gee, C., Zulkufly, R., & Mohd, Z. M. (2018). Value-added Tax and Economic Efficiency: Role of Country Governance. Panoeconomicus, 1-37.[7] Rahimikia, E., Mohammadi, S., Rahmani, T., & Ghazanfari, M. (2017). Detecting corporate tax evasion using a hybrid intelligent system: A case study of Iran. International Journal of Accounting Information Systems, 25, 1-17.[8] Triana, M., & Olivo, J. (2018). Análisis de las causales más recurrentes de inadmisión, derivado del proceso de devolución de saldos a favor por IVA en Colombia.[9] Ojala, H., Kinnunen, J., Niemi, L., Troberg, P., & Collis, J. (2019). What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits and Tax Return Adjustments in Small Private Companies. International Journal of Accounting, Forthcoming.[10] Waseem, M. (2018). Taxes, informality and income shifting: Evidence from a recent Pakistani tax reform. Journal of public economics, 157, 41-77.[11] Rodríguez, J. A., & Ávila Mahecha, J. (2017). The tax burden on labor and capital income in Colombia: The case of the income tax and the VAT. Cuadernos de Economía, 36(SPE72), 99-138.[12] Benavides, E. S., Brochero, N. A., & Viloria, A. (2019). Competitiveness indicator in Colombia through of multivariable statistics. In Communications in Computer and Information Science (Vol. 1122 CCIS, pp. 496–505). Springer. https://doi.org/10.1007/978-981-15-1301- 5_39.[13] Tan, S. K., Salleh, M. F. M., & Kassim, A. A. M. (2020). The Mediating Effect of Ethical Perception on the Relationship between Tax Service and Tax Compliance Behavior Using Baron and Kenny and Bootstrapping Method. Journal of Business Management and Accounting, 9(2), 41-49.[14] Waseem, M. (2019). Does Cutting the Tax Rate to Zero Induce Behavior Different from Other Tax Cuts? Evidence from Pakistan. Review of Economics and Statistics, 1-45.[15] Vallés-Giménez, J., & Zárate-Marco, A. (2017). Tax Effort of Local Governments and its Determinants: The Spanish Case. Annals of Economics and Finance, 18(2), 323-348.[16] Contreras Rodríguez, T. Y., Bernal García, Y. S., & Cortes Devia, L. Y. (2017). Análisis histórico de la reforma tributaria: breve asomo a su implementación en Colombia año 2017.[17] Quitian, O. I. T., Lis-Gutiérrez, J. P., & Viloria, A. (2020). Supervised and unsupervised learning applied to Crowdfunding. In Advances in Intelligent Systems and Computing (Vol. 1108 AISC, pp. 90–97). 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