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Determinants of Business Tax Evasion in Transition Economies

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Determinants of Business Tax Evasion in Transition Economies STAFFORDSHIRE UNIVERSITY BUSINESS SCHOOL LUMIR ABDIXHIKU DETERMINANTS OF BUSINESS TAX EVASION IN TRANSITION ECONOMIES A THESIS SUBMITTED IN PARTIAL FULFILLMENT OF THE REQUIREMENT OF STAFFORDSHIRE UNIVERSITY FOR THE DEGREE OF DOCTOR OF PHILOSOPHY JULY 2013 ABSTRACT Tax evasion represents one of the major problems facing transition and developing economies. It imposes several economic costs: it slows down economic growth; it diverts resources to unproductive activities; it provides an incentive for firms to remain small and invisible; and it generates inequity between the evaders and the honest taxpayers. The aim of this thesis is to investigate the determinants of business tax evasion for transition economies. We do so by adapting the individual theory to the case of businesses; that is by assuming that the behaviour of businesses is similar to the behaviour of individuals, and that the determinants of business tax evasion may be similar, at least qualitatively, to the determinants of tax evasion by individuals or households. More specifically, beyond theoretical and empirical review of the tax evasion literature, this thesis provides three related empirical investigations: a panel investigation of tax evasion at the country level; a pooled-cross section investigation of firm-level behaviour across the transition economies and a cross-section investigation of business tax evasion and tax morale in Kosovo. For the firm-level investigation we use the BEEPS data for the years 1999, 2002 and 2005; and, for the investigation of business tax evasion in Kosovo, we generate primary data by developing a questionnaire and conducting a survey of businesses in Kosovo. Our econometric findings suggest that, first, regardless of the theoretical and previous empirical ambiguity, when it comes to transition economies the relationship between tax rate and tax evasion is positive; second, the macroeconomic environment has only minor effects on business tax evasion, suggesting that the decision to evade or not must depend on other non-economic factors; third, even if a country is performing well in general economic terms, the presence of negative institutional phenomena exert a dominant and immediate influence on the relationship between businesses and government; fourth, business tax morale, as is the case with individuals, has a strong and negative relationship with tax evasion; fifth, moreover, given that the same considerations on morality apply to both individuals and businesses, policies in the individual context apply also to businesses; sixth, lower corruption, higher trust and better treatment of business taxpayers improves significantly both tax morale and tax compliance; and, seventh, because levels of tax evasion vary across firm characteristics, audit strategies should be set accordingly. Finally this thesis provides a set of corresponding policy recommendations intended to reduce either the possibility and/or the inclination to evade. ACKNOWLEDGEMENTS I take this opportunity to thank my primary supervisor, Professor Geoff Pugh, for his guidance, understanding, encouragement, patience and above all, his friendship throughout these years of doctoral studies. I am not sure how many people have the opportunity to develop their self- sufficiency by being allowed to think, explore and express courageously. Professor, it’s because of people like you that impossible things become possible, and to you goes all my gratitude! I also thank Professor Iraj Hashi for being my second supervisor in the first years of this thesis, and foremost, for giving me the opportunity to study in UK ever since 2005. Thank you professor; I owe you more than you know! I am forever indebted to my family. To my father Bajram, whom I lost during this thesis; and mother Emine, whose brave fight against cancer encouraged my fights during the hard times. Don’t know if I will ever be able to say and tell how grateful and how obliged I am and will be forever to them. Thank you for all persistence, sacrifice and support from the very first day of my school. No one can wish for more; no one can get more. I thank my only brother Besmir, whose presence meant everything for me; you have been truly special Bes. Words fail me to express my appreciation to my fiancé Albina; I would have never been able to finish my dissertation without her love, care and persistent confidence which has taken the load of my shoulders. I acknowledge the generous financial support from the Open Society Institute and Staffordshire University for giving me this life chance opportunity; without their support none of this would have been possible. I also owe so much gratitude to teaching and administrative staff, colleagues and other friends that I have met at Staffordshire University. It has been such a lovely journey with so many caring and compassionate people for all these years. A particular acknowledgment goes to Riinvest team in Kosovo and Professor Mustafa for showing patience, support and understanding for all my visits in Stoke. Many thanks to all my friends in Prishtina for making my life the whole time so easy and pleasant. Most importantly, I thank God for giving me the strength and the conviction to complete this task, for guiding me straight and through the many obstacles in my path and for keeping me resolute at all times. To my parents! Në emër të Zotit, mëshiruesit, mëshirbërësit. TABLE OF CONTENT LIST OF TABLES ......................................................................................................................................... i LIST OF FIGURES ...................................................................................................................................... ii LIST OF ABBREVIATIONS ...................................................................................................................... iii CHAPTER I General Introduction Introduction ................................................................................................................................................... 2 1.1 Definition ................................................................................................................................................ 3 1.2 Evolution of Taxes and Evasion ............................................................................................................. 7 1.2.1 From the necessity to resistance ..................................................................................................... 10 1.2.2 Current levels and costs of evasion ................................................................................................ 12 1.3 The Context of Transition Countries .................................................................................................... 15 1.4 Objectives of the thesis ......................................................................................................................... 19 Conclusion .................................................................................................................................................. 25 CHAPTER II Theory of Tax Evasion Introduction ................................................................................................................................................. 28 2.1 The Traditional Model .......................................................................................................................... 30 2.1.1 Core Assumptions .......................................................................................................................... 30 2.1.2 Possible Outcomes ......................................................................................................................... 32 2.1.3 The Optimal Choice ....................................................................................................................... 35 2.1.4 The Comparative Statics ................................................................................................................ 37 2.2 Business Extension ............................................................................................................................... 46 2.2.1 Separability .................................................................................................................................... 48 2.2.2 Business Modelling ........................................................................................................................ 50 Conclusion .................................................................................................................................................. 58 CHAPTER III Review of Empirical Literature Introduction ................................................................................................................................................. 62 3.1 Methodological Considerations ............................................................................................................ 65 3.2 Traditional Determinants ...................................................................................................................... 69 3.2.1 Tax Rate ......................................................................................................................................... 69 3.2.2 Probability of Audit ....................................................................................................................... 74 3.2.3 Fine Rate .......................................................................................................................................
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