EconPapers    
Economics at your fingertips  
 

Identifikácia potenciálne nezodpovedného správania sa spoločností voči správcovi dane

Identification of Potentially Irresponsible Behaviour of Companies Towards the Tax Administrator

Anna Schultzová, Jaroslava Šepeľová, Marcela Rabatinová and Juraj Válek

Politická ekonomie, 2022, vol. 2022, issue 3, 341-360

Abstract: Irresponsible behaviour practices of tax entities are becoming more sophisticated. In addition to repressive tools, the tax administrator may use a proactive approach to detect an entity's illegal activity. The paper aims to identify the relevant factors and assess their impact on estimating the probability of irresponsible behaviour of companies towards the tax administrator in individual sectors of the economy. Based on data from financial statements, we monitored the characteristic features of tax-responsible and tax-irresponsible companies in the Slovak Republic in the period 2015-2018 in 15 sec- tors. We created predictive models of their irresponsible behaviour towards the tax administrator for each industry using logistic regression. The results show that an analysis of the quantitative features of companies makes it possible to identify factors that alert the tax administrator in advance to potentially illegal behaviour of tax entities.

JEL-codes: C38 H25 H26 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://polek.vse.cz/doi/10.18267/j.polek.1351.html (text/html)
http://polek.vse.cz/doi/10.18267/j.polek.1351.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prg:jnlpol:v:2022:y:2022:i:3:id:1351:p:341-360

Ordering information: This journal article can be ordered from
Redakce Politické ekonomie, Vysoká škola ekonomická, nám. W. Churchilla 4, 130 67 Praha 3
http://polek.vse.cz

DOI: 10.18267/j.polek.1351

Access Statistics for this article

Politická ekonomie is currently edited by Jiřina Bulisová

More articles in Politická ekonomie from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().

 
Page updated 2022-07-23
Handle: RePEc:prg:jnlpol:v:2022:y:2022:i:3:id:1351:p:341-360