Soliqlarni to‘lashdan bo‘yin tovlash holatlarining informatsion assimetriyaga ta’siri
DOI:
https://doi.org/10.5281/zenodo.15851881Keywords:
soliqlarni to‘lashdan bo‘yin tovlash, soliq agressivligi, informatsion (gorizontal va vertikal) assimetriya, naqd samarali soliq stavkasi, aksiyalar narxlari sinxronligi, kreativ buxgalteriyaAbstract
Ushbu maqolada iqtisodiy agentlar o‘rtasida informatsion assimetriyani kuchaytiradigan beshta omildan
asosiylari – soliqlarni to‘lashdan bo‘yin tovlash va uning natijasida moliyaviy hisobotlarni buzib ko‘rsatishga urinish holatlari
hamda ularni shakllantiruvchi omillar tadqiq etilgan. Xorijiy adabiyotlarning tizimli tahlili asosida rivojlangan va rivojlanayotgan
mamlakatlarda soliqdan bo‘yin tovlashga urinish sabablari, shuningdek soliqdan qochish holatlarini aniqlashga
e’tibor beriladigan jihatlar o‘rganilgan
References
1. O‘zbekiston Respublikasi Soliq Kodeksi. 30.12.2019.
2. Gallemore, J., & Labro, E. (2015). The importance of the internal information environment for tax avoidance. Journal
of Accounting and Economics, 60(1), 149-167.
3. Epaphra, M. (2015). Tax rates and tax evasion: Evidence from missing imports in Tanzania.
4. Yamen, A., Allam, A., Bani-Mustafa, A., & Uyar, A. (2018). Impact of institutional environmental quality on tax evasion:
A comparative investigation of old versus new EU members. Journal of International Accounting, Auditing and Taxation,
32, 17-29.
5. Rashid, M. H. U. (2020). Taxpayers’ attitude towards tax evasion in a developing country: do the demographic characteristics
matter? International Journal of Applied Behavioral Economics (IJABE), 9(2), 1-19.
6. Alm, J. (2019). What motivates tax compliance? Journal of economic surveys, 33(2), 353-388.
7. Reynolds, P. D. (1980). Doing Business with the People’s Republic of China: Tax Considerations. In Int’l L. (Vol. 14,
p. 49).
8. Islam, A., Rashid, M. H. U., Hossain, S. Z., & Hashmi, R. (2020). Public policies and tax evasion: evidence from
SAARC countries. Heliyon, 6(11).
9. Sandmo, A. (1999). Asymmetric information and public economics: The Mirrlees-Vickrey Nobel prize. Journal of Economic
Perspectives, 13(1), 165-180.
10. Pickhardt, M., & Prinz, A. (2014). Behavioral dynamics of tax evasion–A survey. Journal of Economic Psychology, 40,
1-19.
11. Feld, L. P., & Frey, B. S. (2007). Tax compliance as the result of a psychological tax contract: The role of incentives and
responsive regulation. Law & Policy, 29(1), 102-120.
12. Rashid, M. H. U., Begum, F., Hossain, S. Z., & Said, J. (2024). Does CSR affect tax avoidance? Moderating role of
political connections in Bangladesh banking sector. Social Responsibility Journal, 20(4), 719-739.
13. Nurunnabi, M. (2018). Accounting for accountability: A critical reflection on the private higher education in Bangladesh.
Administration & Society, 50(3), 429-470.
14. Mason, P. D., Utke, S., & Williams, B. M. (2020). Why pay our fair share? How perceived influence over laws affects
tax evasion. The Journal of the American Taxation Association, 42(1), 133-156.
15. McGillivray, M., & Morrissey, O. (2019). Aid illusion and public sector fiscal behaviour. In Changing the conditions for
development aid (pp. 118-139). Routledge.
16. Riahi-Belkaoui, A. (2004). Relationship between tax compliance internationally and selected determinants of tax
morale. Journal of international accounting, auditing and taxation, 13(2), 135-143.
17. Cerqueti, R., & Coppier, R. (2011). Economic growth, corruption and tax evasion. Economic Modelling, 28(1-2), 489-
500.
18. Chyz, J. A., & Gaertner, F. B. (2018). Can paying “too much” or “too little” tax contribute to forced CEO turnover? The
Accounting Review, 93(1), 103-130.
19. Austin, C. R., & Wilson, R. J. (2017). An examination of reputational costs and tax avoidance: Evidence from firms with
valuable consumer brands. The Journal of the American Taxation Association, 39(1), 67-93.
20. Abdelfattah, T., & Aboud, A. (2020). Tax avoidance, corporate governance, and corporate social responsibility: The
case of the Egyptian capital market. Journal of International Accounting, Auditing and Taxation, 38, 100304.
21. Brooks, C., Godfrey, C., Hillenbrand, C., & Money, K. (2016). Do investors care about corporate taxes? Journal of
Corporate Finance, 38, 218-248.
22. Kim, J. B., & Li, T. (2014). Multinationals’ offshore operations, tax avoidance, and firm-specific information flows: International
evidence. Journal of International Financial Management & Accounting, 25(1), 38-89.
23. Santos, R. B. D., & Schiozer, R. F. Does Tax Avoidance Increase Informational Asymmetry? Evidence from the Tax
Cuts and Jobs Act. Evidence from the Tax Cuts and Jobs Act.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 MUHANDISLIK VA IQTISODIYOT
This work is licensed under a Creative Commons Attribution 4.0 International License.