Both theoretical and empirical studies which do not take into account the existence of unrecorded economy may not provide a complete insight on the effects of fiscal and environmental enforcement policies in developing countries, where unrecorded economic activities have an important weight....

Unrecorded economic activities have an important weight, especially in developing countries where environmental regulations are gradually pursued. Both theoretical and empirical studies on the subject which do not take into account the existence of unrecorded economy may not provide a complete...

Numerous (high-tax) countries presume that multinational firms use their transfer-pricing policies to shift profits into countries with lower tax rates. To avoid the corresponding loss in tax revenues, tax authorities develop constantly tightening rules to curb transfer-price distortions....