Author

  • Muhammad Muazzam Mughal

    • Hailey College of Commerce, University of the Punjab, Lahore-Pakistan
    • Pakistan
  • Muhammad Akram

    • Hailey College of Commerce, University of the Punjab, Lahore-Pakistan
    • Pakistan

Abstract

Amount of taxes serves as life blood for government. This paper aims to recognize reasons/causes of tax avoidance and evasion in Pakistan. Relationship between variables of reasons/causes of tax avoidance and evasion are also examined. A questionnaire is developed after reviewing literature to collect responses. Data are analyzed using percentages, arithmetic mean, standard deviation, variance, central limit theorem, cumulative normal distribution calculator, factor analysis, and correlation technique. Results indicate that all variables of reasons/causes of tax avoidance and evasion in Pakistan are correct. Furthermore, there exists a highly significant positive relationship between individual variables of reasons/causes of tax avoidance and evasion in Pakistan at 100% significance level.

Keywords

References

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How to Cite

Mughal, M. M., & Akram, M. (2012). Reasons of Tax Avoidance and Tax Evasion: Reflections from Pakistan. Journal of Economics and Behavioral Studies, 4(4), 217-222. https://doi.org/10.22610/jebs.v4i4.320

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Section

Research Paper

Published

2012-04-15

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