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Tax evasion, tax burden and economic development in Asean-5 economies: a mimic model analysis

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dc.contributor.authorBadariah H. Din
dc.contributor.authorMuzafar Shah Habibullah
dc.contributor.authorBaharom Abdul Hamid
dc.date.accessioned2019-01-04T02:21:28Z
dc.date.available2019-01-04T02:21:28Z
dc.date.issued2018
dc.description.abstractTax evasion is a crime. Recent estimates registered the loss of tax revenue amounting to USD3.1 trillion or 5.1% of world's GDP. Tax revenue losses have negative consequences to the government ability to fuelled economic growth by providing enough public infrastructure and other services. In this study we have estimated the share of shadow economy to the official economy for five ASEAN economies, namely; Indonesia, Malaysia, the Philippines, Singapore and Thailand for the period 1980-2013 using the MIMIC model. The indexes of the shadow economy from the MIMIC model were then used to calculate the loss in tax revenue as a result of the presence of the shadow economy. We then test the hypothesis that the level of economic development and tax burden play an important role in mitigating tax evasion. Our results indicate that increasing economic development and tax burden in all five ASEAN economies Malaysia increased tax evasion for the period 1980 to 2013.en_US
dc.identifier.citationDin, B. H., Habibullah, M. S., & Abdul Hamid, B. (2018). Tax evasion, tax burden and economic development in Asean-5 economies: a mimic model analysis. Indian Journal of Public Health Research & Development, 9(11), pp. 127-140.en_US
dc.identifier.doihttp://dx.doi.org/10.5958/0976-5506.2018.01638.8
dc.identifier.issn0976-0245
dc.identifier.urihttps://ikr.inceif.edu.my/handle/INCEIF/3018
dc.languageEnglish
dc.language.isoengen_US
dc.publisherDiva Enterprises Pvt. Ltd.en_US
dc.rights2018. Diva Enterprises Pvt. Ltd.
dc.sourceSEDONA
dc.subjectTax evasionen_US
dc.subjectShadow economyen_US
dc.subjectMIMIC modelen_US
dc.subjectASEANen_US
dc.titleTax evasion, tax burden and economic development in Asean-5 economies: a mimic model analysisen_US
dc.typeJournal Articleen_US
dlc.maintopicConventional finance
dlc.subtopicEconomics
dspace.entity.typePublication
ikr.doctypeScholarly Works
ikr.topic.maintopicConventional financeen_US
ikr.topic.subtopicConventional financeen_US
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relation.isAuthorOfPublication.latestForDiscovery219f93a8-b38f-400c-981f-6a7162e44a2f
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