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 criminological explanation of tax evasion

 

Is there any one or a combination of criminological theory/theories to explain tax evasion/tax evaders? I need a very detailed answer because i have to incorporate in my doctoral thesis.

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There is an article which was published in the Canadian criminology journal under the name: “Deterring economic crimes: The case of tax evasion”, I guess you should e-mail the researcher for more information on the subject.

 


Here is the abstract:

 

Criminal justice policies and measures for reform almost invariably include some aspect of deterrence-based models in their attempt to control crime. It is believed that making the costs of offences more onerous than the derived benefits will inhibit individuals from committing crimes. This study explores the utility of deterrence theory for criminal justice by examining it in the context of tax evasion. Tax evasion is useful in examining deterrence since it occurs in a setting in which the conditions for deterrence are most likely to exist. In this study, Canadian survey data were examined to gain an understanding of the effect of criminal justice sanctions on tax evasion. Findings suggest that perceived penalties are not as important to decisions about evading tax as are perceptions of the possibility of being apprehended. Some implications of this finding are that strategies of deterrence based upon penalty size may be ineffective if individuals contemplating tax evasion do not think they will be caught. This study raises questions about the adequacy of compliance strategies based upon the severity of sanctions, and discusses regulatory measures that lie outside of the criminal justice system which may hold more promise.  

 


Another option is to look at some of these articles – they might be handy as well.


 

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thanks for the answer. I already have the above article in full, however i have not written to the authors, i will do that and hope to get the answers from them as well. Google scholar articles contain only abstracts and the full articles are available for only a price and not free. As a student i cannot afford to buy each and every article though they may useful. Secondly, my library in Chennai, India do not subscribe to these journals and hence i am unable to get the majority of the above articles free of cost for my research purpose. Anyway, thanks for the answer and look forward to a long term association with you people.

kothandaraman


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