Finardi, Savina; Vančurová, Alena - In: European Financial and Accounting Journal 9 (2014) 2, pp. 66-78
The article deals with the estimation of a tax gap incurred by devastation of a tax base and concentrates on undervaluation of incomes from an independent activity. The distortion rate was estimated by means of database data from national accounts; the database is internationally comparable. The...
