Search Results - subject:"Tax Pressure"

Shadow economies in highly developed OECD countries: What are the driving forces?

Schneider, Friedrich; Buehn, Andreas - 2012

In this paper the main focus lies on 'driving forces' of the development and size of the shadow economy in highly developed 39 OECD countries. The influential factors on the shadow economy are tax policies and state regulation, which, if they rise, increase the shadow economy, but also other...

Persistent link: https://www.econbiz.de/10010289865

The Shadow Economy and Work in the Shadow: What Do We (Not) Know?

Schneider, Friedrich - Institute for the Study of Labor (IZA) - 2012

In this paper the main focus lies on the shadow economy and on work in the shadow in OECD, developing and transition countries. Besides informal employment in the rural and non-rural sector also other measures of informal employment like the share of employees not covered by social security, own...

Persistent link: https://www.econbiz.de/10010539171

Influence of Tax Pressure over Tax Evasion

Stefan, Mihu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1537-1543

The development of the civilisation leads to the increase and diversification of human needs, and implicitly, to increase of the demand for public goods and quasi – public goods. In consequence, the financial effort claimed by their fulfilment increases from one period to another, leading to...

Persistent link: https://www.econbiz.de/10010632027

Shadow Economies in Highly Developed OECD Countries: What Are the Driving Forces?

Schneider, Friedrich; Buehn, Andreas - Institute for the Study of Labor (IZA) - 2012

Persistent link: https://www.econbiz.de/10010583158

Transparency, Tax Pressure and Access to Finance

Ellul, Andrew; Jappelli, Tullio; Pagano, Marco; … - Centro Studi di Economia e Finanza (CSEF) - 2012

model’s predictions: First, transparency is negatively correlated with tax pressure, particularly in sectors where firms are … tax pressure. JEL Classification: G31, G32, G38, H25, H26, M40. …

Persistent link: https://www.econbiz.de/10011165980

Institutional framework and entrepreneurial failure

García-Ramos, Constantino; Gonzalez-Alvarez, Nuria; … - In: Journal of small business and enterprise development 24 (2017) 4, pp. 716-732

Persistent link: https://www.econbiz.de/10011757997

Institutional framework and entrepreneurial failure

García-Ramos, Constantino; Gonzalez-Alvarez, Nuria; … - In: Journal of Small Business and Enterprise Development 24 (2017) 4, pp. 716-732

failure of certain characteristics, both formal (regulatory complexity and tax pressure) and informal (social capital and fear …, the greater the tax pressure, the lower the rate of business failure. Research limitations/implications Among the … entrepreneurial failure. Second, regarding tax pressure, the authors found that the greater the tax pressure, the lower the rate of …

Persistent link: https://www.econbiz.de/10014904019

The shadow economy and shadow economy labor force: What do we (not) know?

Schneider, Friedrich - 2011

In this paper the main focus lies on the development and the size of the shadow economy and of undeclared work (or shadow economy labor force) in OECD, developing and transition countries. Besides informal employment in the rural and non-rural sector also other measures of informal employment...

Persistent link: https://www.econbiz.de/10010278691

Evolution of Taxation in Romania between 2001 – 2010

Silviu, Pripoaie; Rodica, Pripoaie - In: Acta Universitatis Danubius. OEconomica (2011) 5(5), pp. 106-115

The general characteristic of modern economies is given by the rapid growth of the demand of financial resources as compared to the possibility of acquiring them. In periods of economic boom, when State levies allow the procurement of sufficient resources, the way of applying State conjuncture...

Persistent link: https://www.econbiz.de/10010553456

Perfectionarea sistemului fiscal in Romania - Improving the Tax System in Romania (Romanian version)

BEBESELEA, Lecturer Ph.D. Mihaela - In: Logos Universalitate Mentalitate Educatie Noutate - … 1 (2011) February, pp. 63-82

To appreciate a tax system in general and in particular the Romanian one we need complex process that involves the evaluation based on criteria covering both construction and operation of its internal and its relations with international tax systems. Estimating the tax system must also be made...

Persistent link: https://www.econbiz.de/10009204916