Investigating tax evasion, ways to deal with it, consequences, crimes and punishments

Mohammad Kazem Beshkani¹ Nasim Habibi²

1) Master s student in Business Administration, Hakim Nizami Higher
2) Department of Economics and Social Sciences,Shahid Chamran University of Ahvaz,iRAN

IOI Code : XGFC-KCZKC
Publication : 8th.International Conference on Researches in Science & Engineering & 5th.International Congress on Civil, Architecture and Urbanism in Asia(8icrsie.com)
Abstract :
    Tax is one of the hottest and most controversial debates that every business gets involved with more or less during its lifetime. Some businesses avoid paying taxes, in this case so-called tax evasion occurs. Tax evasion or tax evasion Any legal or illegal attempt by a company to evade and avoid paying taxes or paying less, in any way, is called tax evasion. The term tax evasion is used in relation to illegal arrangements adopted to hide income or ignore tax liability, and it means that the taxpayer pays less than the amount he is legally obligated to pay. The main reason for the emergence of tax evasion is the same and common in many countries. And usually, the taxes that are imposed with the purpose of income distribution have lower bases and higher rates, such taxes have a lot of evasion potential. While increasing tax rates reduces investment incentives, it also provides the basis for tax avoidance and tax evasion.

Keywords : tax economic code modi tax evasion