The paper researches into the consequences of the pit reform of 2004 introduced on tax revenues, shadow activities, and income streams. The research approach adopted involves constructing theoretical general equilibrium model adapted to Ukrainian practices and further empirical testing of the...

The paper aims to provide a detailed description and evaluation of the Italian experience in tax auditing and enforcement for SMEs which we believe may have some lessons for developing countries with similar sized shadow economies and large numbers of micro-enterprises. We focus on an audit...

The emergence of the market economy in Poland towards the close of the last century went hand in hand with the rise of the spirit of enterprise, in all its forms and manifestations. In the new realities, entrepreneurship began to be seen as a public virtue. But along with the commendable...

The article estimates the size of shadow economy for 111 countries for the years 1984–2006 based on the currency demand approach. An important innovation is our use of dynamic panel data methods, which allows us to make several important contributions. First, we estimate the shadow...

В статье проанализированы последствия увеличения теневого сектора в контексте функционирования экономической системы. Исследованы причины уклонения от...

Исследована динамика развития теневого сектора экономики в Украине и странах Европы. Определены факторы, влияющие на формирование теневого сектора экономики...

В статье рассмотрены теоретико-правовые аспекты возникновения незаконной минимизации налогообложения, проанализировано современное состояние...

One of the most important problems in the economies of European countries is the existence of a shadow economy. Its share in GDP in the least economically developed Eastern European countries is more than three times higher than in the world's richest countries in Western Europe. Important...

В современном мире нет ни одной страны, которая бы не столкнулась с теневой экономикой. Она проникает во все сферы экономической жизни: производство, обмен,...

We develop a novel estimator of unreported income, perhaps due to tax evasion, that does not depend on as strict identifying assumptions as previous estimators based on microeconomic data. The standard identifying assumption that the self- employed underreport income whereas wage and salary...