The paper exemines the combined effect of the statutory tax rates (especially tax rates on labor) and the level of corruption on the variation of relative tax revenues (their ratio to GDP) in the OECD countries in 2000-2004. The relationship between the interaction of tax rates with corruption...

Some of the enterprises providing messenger services in Budapest radically decreased their involvement in hidden economy in Summer 2006 which provides for a unique opportunity to study the dynamics of private decisions concerning tax evasion and hidden employment. Through interviews with CEOs of...

It is well known that the size of the informal (black or grey) economy causes serious fiscal problems for Hungary. This study makes an attempt to quantify the budgetary and macroeconomic effects of different ways of widening the formal sector (whiteningʺ) with the help of a model. It turns out...

The study aims at illuminating the following questions: (1) what characterizes enterprises and workers using the temporary work booklet, (2) in what ways do actors on the labour market use the booklet, (3) what motivations drive the economic actors when they decide about the ways of using the...