Possible options for ensuring of tax compliance

Author:

Jurušs Māris1,Šmite-Roķe Baiba1,Zēna-Zēmane Daiga1,Celmiņ Montaa1,Pole Egita1

Affiliation:

1. Riga Technical University, Riga, Latvia

Abstract

Tax evasion is one of the biggest challenges for tax administrations around the world. Tax non-compliance leads to a large tax debt in state budgets. Part of these tax debts is impossible to recover, since debtors have neither assets or cash. The aim of this research is to evaluate feasible options to ensure tax compliance. Solutions could be considered in two directions. In short-term it should be considered how to reduce already incurred debts. In the long-term, the segmentation of taxpayers and preventive measures for each segment could be used.

Publisher

VGTU Technika

Reference35 articles.

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