Abstract

This study is to empirically compare；analyze the validity on the measured value of tax evasion activity currently being used and tax evasion estimation model presented by this study as the measured value of tax evasion using the difference between book∠income and taxable income. The results of study are as follows. First, between tax evading enterprise and non∠tax evading enterprise, only the total difference among the differences between book∠income and taxable income without showing significant difference between temporary difference and permanent difference. Second, the taxation benefit variable was added as deficit carried forward status, deficit carried forward deductions, tax deductions and tax exemption to the model to present an estimated model after making improvements on the problems of previous studies. Third, the fact that estimated model is more effective in detecting the tax evasion activity has been proven as an alternative for the current tax evasion measurement method.

Keywords

• Tax Evasion Activity Measurement Value
• Tax Evasion
• Difference between Book－Income and Taxable Income

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