HƏSƏNLİ Y., Agayev S.
Actual Problems of Economics, vol.153, no.3, pp.487-495, 2014 (Scopus)
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Nəşrin Növü:
Article / Article
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Cild:
153
Say:
3
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Nəşr tarixi:
2014
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jurnalın adı:
Actual Problems of Economics
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Jurnalın baxıldığı indekslər:
Scopus
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Səhifə sayı:
pp.487-495
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Açar sözlər:
Exponentional distribution, Tax evasion risk, Turnover, Value added tax
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Açıq Arxiv Kolleksiyası:
Məqalə
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Adres:
Bəli
Qısa məlumat
In this paper the distribution of basic indicators (turnover, calculation and payment) of VAT payers is tested by the c2 criterion. The results of the test show that having asymptotic normal distribution, tax calculations and payments for VAT payers follow the exponential distribution. However, their turnover doesn't follow normal distribution, as well as any asymptotic normal distribution. Tax evasion risks that have asymptotic normal distribution by exponential distribution model and the turnover indicator that is not subject to asymptotic normal distribution are assessed by the model based on maximum and minimum prices. Tax evasion risks of VAT payers aggregated by both approaches are identified in the form of a single indicator.© Yadulla Hasanli, Sayyad Agayev, 2014.