Estimating shadow economy and tax evasion by considering the variables of government financial discipline and behavioral factors in Iran's economy
Year of publication: |
2020
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Authors: | Motallebi, Masoumeh ; Alizadeh, Mohammad ; Dizaji, Sajjad Faraji |
Published in: |
Iranian economic review : journal of University of Tehran. - Teheran : [Verlag nicht ermittelbar], ISSN 2588-6096, ZDB-ID 2627358-5. - Vol. 24.2020, 2, p. 515-544
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Subject: | Shadow Economy | Tax Evasion | Government Financial Discipline | Behavioral factors | Multiple Causes and Multiple Indicators | Schattenwirtschaft | Underground economy | Iran | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Schätzung | Estimation |
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