Public policies and tax evasion: evidence from SAARC countries

Article


Islam, Azharul, Rashid, Md. Harun Ur, Hossain, Syed Zabid and Hashmi, Rubayyat. 2020. "Public policies and tax evasion: evidence from SAARC countries." Heliyon. 6 (11), pp. 1-10. https://doi.org/10.1016/j.heliyon.2020.e05449
Article Title

Public policies and tax evasion: evidence from SAARC countries

ERA Journal ID212685
Article CategoryArticle
AuthorsIslam, Azharul (Author), Rashid, Md. Harun Ur (Author), Hossain, Syed Zabid (Author) and Hashmi, Rubayyat (Author)
Journal TitleHeliyon
Journal Citation6 (11), pp. 1-10
Article Numbere05449
Number of Pages10
Year2020
PublisherElsevier
Place of PublicationUnited Kingdom
ISSN2405-8440
Digital Object Identifier (DOI)https://doi.org/10.1016/j.heliyon.2020.e05449
Abstract

In compliance with the socioeconomic theory, the study has strived to investigate the impact of economic and non-economic public policies on tax evasion using panel data of 7 SAARC countries covering the period from 1998 to 2015. The study has applied the ordinary least square with fixed effect and random effect models to analyze the data assembled. The result of the study implies that the higher the degree of economic freedoms, the lower the tax evasion. More specifically, the government policies about property rights, monetary freedom, fiscal freedom and investment freedom have a negative influence on taxpayers' choices of tax evasion while financial freedom result shows a positive effect on tax evasion. Additionally, there is a negative impact of public sector governance and religiosity on tax evasion, which implies the higher the public sector governance and the higher the religious faith amid the people, the lower the degree of tax evasion. The findings of the study are supposed to offer the governments, tax authorities, and research scholars the valuable insights into public policies for reducing the tax evasion to a significant extent.

Keywordstax evasion, public policies, economic freedom, good governance, religiosity, SAARC countries, economics, public finance, accounting, macroeconomics, business policy
ANZSRC Field of Research 2020380115. Public economics - taxation and revenue
Byline AffiliationsBangladesh University of Professionals, Bangladesh
International Islamic University Chittagong, Bangladesh
University of Rajshahi, Bangladesh
School of Commerce
Institution of OriginUniversity of Southern Queensland
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