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Black Cash Tax Evasion in Russia : Its Forms, Incentives and Consequences at Firm Level
Yakovlev, Andrei A. - 2007
This paper discusses Russia's "black cash" economy. Using interviews and survey data, we examine the mechanics of …
Persistent link: https://www.econbiz.de/10014223981
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The 'Illegal' Tax
Lipman, Francine J. - 2012
Almost fifty years ago in 1965, on the steps of the State Capital in Montgomery, Alabama, Dr. Martin Luther King, Jr., asked a crowd of twenty-five thousand "How long will prejudice blind the visions of men, darken their understanding, and drive bright-eyed wisdom from her sacred throne?" The...
Persistent link: https://www.econbiz.de/10013108895
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Smuggling as a Form of Illegal Evasion of Public Revenue
Čolaković, Edin - 2019
In modern societies today complete legal descriptions of criminal offenses, related to the illegal audit of public revenues usually appear as tax evasion, customs fraud and smuggling. It will be the crime of smuggling phenomenon, as one of the forms of illegal evasion of public revenue,...
Persistent link: https://www.econbiz.de/10012897476
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Illicit Schemes : Fossil Fuel Subsidy Reforms and the Role of Tax Evasion and Smuggling
Hosoe, Nobuhiro; Rentschler, Jun - 2022
This study develops a computable general equilibrium model for Nigeria, which accounts for informality, tax evasion, and fuel smuggling. By studying the impact of fuel subsidy reform on consumption, tax incidence, and fiscal efficiency, it shows that the presence of illicit activities...
Persistent link: https://www.econbiz.de/10013255327
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Illicit dealings : fossil fuel subsidy reforms and the role of tax evasion and smuggling
Rentschler, Jun E.; Hosoe, Nobuhiro - 2017
Persistent link: https://www.econbiz.de/10012196552
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llicit financial flows - illicit drug trafficking and tax evasion
Flentø, Johnny; Simao, Leonardo Santos - 2022
Persistent link: https://www.econbiz.de/10013431424
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Illicit Financial Flows - Illicit drug trafficking and tax evasion
Flentø, Johnny - 2022
The discourse about illicit financial flows (IFFs) repeatedly stresses promoting development and equality in the world, but the links between them are much more difficult to ascertain. As defined in relation to Sustainable Development Goal (SDG) 16, the concept of what is illicit rests on...
Persistent link: https://www.econbiz.de/10014264619
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You can smuggle but you can't hide : sanction evasion during the Ukraine crisis
Lukaszuk, Piotr - In: Aussenwirtschaft : schweizerische Zeitschrift für … 71 (2021) 1, pp. 73-125
This paper investigates whether sanctions imposed in the wake of the Ukraine crisis by Western countries and Russia …
Persistent link: https://www.econbiz.de/10013325662
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Russia : Illicit Financial Flows and the Role of the Underground Economy
Kar, Dev - 2013
This study presents estimates of various types of capital flows to and from post-Soviet Russia. We argue that while … by underground economic activities. The latter is used as a proxy for the state of overall governance in Russia, which …-border transmission of illicit financial flows to and from Russia …
Persistent link: https://www.econbiz.de/10013075086
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Exchange-Rate Unification with Black Market Leakages : Russia 1992
Goldberg, Linda S. - 1993
In 1992 Russia unified the multiple exchange rates that had applied to international transactions. This paper describes … the multiple exchange rate system that existed in Russia prior to mid-1992 and undertakes a theoretical exploration of the … foreign exchange markets of changes in the types of policy instruments associated with Russia’s exchange rate regime reform …
Persistent link: https://www.econbiz.de/10014396206