The so called classic model of tax compliance behaviour interprets the problem as an individual decision under risk made by a single taxpayer. After a concise description of this model our literature survey investigates whether the empirical results found in the literature corroborate the...

By introducing simplified enterprise tax or eva in 2003, the government had a double aim: it wanted to relieve administrative and tax burdens on micro and small enterprises, while at the same time it wanted to improve their tax compliance, thus increasing tax revenues received from such...

The paper investigates the socio-demographic characteristics and the labor market history of casual workers that have been temporarily employed for some time using a temporary work booklet (ensuring favorable tax treatment for casual workers and their employers). By investigating that, as well...

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...

The paper presents survey results regarding opinions and attitudes of the 18-60 y. o. Hungarian population concerning tax evasion and corruption, while it also examines the actual and intended behavior of the economically most active segment of the population concerning these matters, and...

Since 2006, the law has changed in a way that the expected wage of the employers has to be at least the double of the minimum wage. The employers who pay less than this amount to their employees are more likely to be audited by the tax authority. According to my hypothesis this change has...

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...

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...