Volume 11, Number 2, December 2021
| Obtaining the critical impact factor of suspicious tax evasion by using AHP |
Chun-Yueh Lin 1*, Yeh-Cheng Yang 2, I-Ya Chen 3, Wen-Sheng Shieh 4
Abstract
This study presents an evaluation model to obtain the critical impact factor of suspicious tax evasion. The presented model implements the modify Delphi method and analytic hierarchy process (AHP). First, the evaluation model establishes a hierarchy with three views and 15 sub-criteria. Next, the AHP is utilized to the model to obtain the relative weights of the views and sub-criteria. Finally, the application of the multi-criteria decision-making process will list the critical impact factor of suspicious tax evasion for tax authorities. In academic field, the results proposed a multi-criteria decision-making theory to determine the key factor in suspicious tax evasion. In commercial field, this study provides a briefly tool to tax officers for determining the critical factors on suspicious tax evasion.
Keywords: AHP, tax evasion
1 Department of Public Finance and Tax Administration, National Taipei University of Business, 321, Sec. 1, Jinan Rd., Zhongzheng Dist., Taipei City 100, Taiwan.( E-mail: ljy898@ntub.edu.tw)
2 Department of Public Finance and Tax Administration, National Taipei University of Business, 321, Sec. 1, Jinan Rd., Zhongzheng Dist., Taipei City 100, Taiwan.( E-mail: yecheng@ntub.edu.tw)
3 Department of Banking and Finance, Takming University of Science and Technology, 56, sec.1, Huanshan Rd., Neihu, Taipei 11451, Taiwan.( E-mail: lydiachen09@gmail.com)
4 Department of Public Finance and Tax Administration, National Taipei University of Business, 321, Sec. 1, Jinan Rd., Zhongzheng Dist., Taipei City 100, Taiwan.( E-mail: arthur@ntub.edu.tw)