Taxes have made international headlines lately, whether for cases of tax avoidance or tax evasion.
On November 13, UK lawmakers criticized executives of Starbucks, Google and Amazon for not paying more tax in Britain while Amazon said it had received a $252 million demand for back taxes from France, a claim it said it will contest. A few weeks prior, on September 26, 2012, Silvio Berlusconi was sentenced to four years by an Italian court for tax evasion.
These two concepts have been united under the term of “tax non-compliance” by Dr. Michael Wenzel, an Associate Professor in Psychology at the University of Flingers in Australia.
“When taxpayers try to find loopholes with the intention to pay less tax, even if technically legal, their actions may be against the spirit of the law and in this sense considered noncompliant. [My] research will deal with both evasion and avoidance and, based on the premise that either is unfavorable to the tax-system and uncooperative towards the collective, subsume both under the concept of tax non-compliance,” Wenzel wrote in 2002 in the Journal of Applied Psychology.
Drawing from this definition, euronews has set up an augmented map of the latest occurrences of tax non-compliance in Europe. We also included a recent report on Apple’s tax non-compliance in the U.S.
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