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...

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...

The paper looks at secondary school attendance and grade retention after 8th grade in Hungary. It makes use of panel data of the Hungarian Life Course Survey from 2006 through 2009. Three and a half years after finishing 8th grade, ninety per cent of the children are in school, three quarters on...

This study quantifies the achievement gap between Roma and non-Roma students in Hungary and assesses the potential causes of the gap. According to reading and mathematics test scores measured in eighth grade, the gap is substantial. Its magnitude is similar to the gap between African American...

The paper looks at secondary school attendance and grade retention after 8th grade in Hungary. It makes use of panel data of the Hungarian Life Course Survey from 2006 through 2009. Three and a half years after finishing 8th grade, ninety per cent of the children are in school, three quarters on...

This study quantifies the achievement gap between Roma and non-Roma students in Hungary and assesses the potential causes of the gap. According to reading and mathematics test scores measured in eighth grade, the gap is substantial. Its magnitude is similar to the gap between African American...

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...