Population dynamics of tax avoidance with crowding effects
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DOI: 10.1007/s00191-018-0572-6
Abstract: There are two ways for taxpayers to avoid paying taxes: legal tax optimization and illegal tax evasion. The government reacts by altering the law, and by conducting audits, respectively. These phenomena are modeled as a… read more here.
Keywords: tax; tax law; law; dynamics tax ... See more keywords
Role of social aversion in the motivations for tax law compliance
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DOI: 10.1017/s1744137423000097
Abstract: Discovering individuals' internal motivations for paying taxes is essential to a tax system since the basic assumption of any tax system is that most of the population pays their taxes voluntarily. This article examines the… read more here.
Keywords: law compliance; tax law; social aversion; tax ... See more keywords
Domain-Specific Language Model Pre-Training for Korean Tax Law Classification
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DOI: 10.1109/access.2022.3164098
Abstract: Owing to their increasing amendments and complexity, most taxpayers do not have the required knowledge of tax laws, which results in issues in everyday life. To use tax counseling services through the internet, a person… read more here.
Keywords: tax laws; language model; tax; model ... See more keywords