Evidence map›Paper›PMID 33241141›Full record

ArticleHeliyon2020

Public policies and tax evasion: evidence from SAARC countries.

Azharul Islam, Md Harun Ur Rashid, Syed Zabid Hossain, Rubayyat Hashmi

Abstract read
PubMed Full text at PMC Publisher
In one paragraph

Article in Heliyon, 2020. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 1 paper.

0numbers the graph read from it
0cells of the map it votes in
1citing papers in PubMed
–field-weighted citation impact
1 · What the graph read from it

What it found

Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.

The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.

2 · The registry

The trial behind it

Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.

Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.

3 · Its place in the literature

Who cites it

1 citing paper in PubMed.

  1. Article
4 · The record

Corrections and comments

PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.

5 · Who and what money

Authors and funding

4 authors.

Azharul IslamFaculty of Accounting, Dept. of Business Administration-General, Bangladesh University of Professionals, Mirpur Cantonment, Dhaka 1216, Bangladesh.
Md Harun Ur RashidFaculty of Accounting, Department of Economics & Banking, International Islamic University Chittagong, Kumira, Sitakunda, Chattagram, 4318, Bangladesh.
Syed Zabid HossainDepartment of Accounting and Information Systems, University of Rajshahi, Rajshahi 6205, Bangladesh.
Rubayyat HashmiSchool of Commerce, Faculty of Business, Education, Law & Arts, University of Southern Queensland, Toowoomba, Queensland, 4350, Australia.

Funding

No grant is acknowledged in the PubMed record.

6 · The paper itself

Abstract

In compliance with the socioeconomic theory, the study has strived to investigate the impact of economic and non-economic public policies on tax evasion using panel data of 7 SAARC countries covering the period from 1998 to 2015. The study has applied the ordinary least square with fixed effect and random effect models to analyze the data assembled. The result of the study implies that the higher the degree of economic freedoms, the lower the tax evasion. More specifically, the government policies about property rights, monetary freedom, fiscal freedom and investment freedom have a negative influence on taxpayers' choices of tax evasion while financial freedom result shows a positive effect on tax evasion. Additionally, there is a negative impact of public sector governance and religiosity on tax evasion, which implies the higher the public sector governance and the higher the religious faith amid the people, the lower the degree of tax evasion. The findings of the study are supposed to offer the governments, tax authorities, and research scholars the valuable insights into public policies for reducing the tax evasion to a significant extent.

Indexed as

AccountingBusiness policyEconomic freedomEconomicsGood governanceMacroeconomicsPublic financePublic policiesReligiositySAARC CountriesTax evasion

Identifiers

PMID33241141
PMCPMC7672272

What OpenQuestion holds

Textmetadata
LicenceCC BY-NC-ND
Read underepoch 390

Registered trials

None linked

Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.