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Tackling unregistered employment in European regions : towards a variegated policy approach

Williams, Colin C. - In: UTMS journal of economics / University of Tourism and … 12 (2021) 2, pp. 104-122

participation in unregistered employment by improving citizens vertical trust (in the state) and horizontal trust (in each other … horizontal trust, suggesting the need to moved beyond a deterrence approach. However, one approach does not fit all European … horizontal trust that is significantly associated the likelihood of engaging in unregistered employment, whilst in Southern …

Persistent link: https://www.econbiz.de/10012802845

What are the factors of tax evasion? : new findings in the EVS study

Ryšavá, Tereza; Zídková, Hana - In: Národohospodářský obzor : časopis věnovaný … 21 (2021) 4, pp. 385-409

socio-economic and institutional factors (religion, willingness to defend the home country, being a proud citizen, trust in …

Persistent link: https://www.econbiz.de/10012817889

Tax compliance social norms and institutional quality : an evlolutionary theory of public good provision

Nicolaides, Panayiotis - 2014

Persistent link: https://www.econbiz.de/10010478775

VAT compliance, trade, and institutions

Morrow, Peter; Smart, Michael; Świstak, Artur - 2019

We develop a simple structural model of value added tax (VAT) compliance, and estimate it using widely available national accounts data to learn about compliance in countries where little is currently known. International border controls improve VAT compliance, generating a correlation between...

Persistent link: https://www.econbiz.de/10012050792

Study and reports on the VAT gap in the EU-28 member states ; 2019

Poniatowski, Grzegorz; Bonch-Osmolovskiy, Mikhail; … - 2019

This Report has been prepared for the European Commission, DG TAXUD under contract TAXUD/2017/DE/329, "Study and Reports on the VAT Gap in the EU-28 Member States" and serves as a follow-up to the six reports published between 2013 and 2018. This Study contains new estimates of the Value Added...

Persistent link: https://www.econbiz.de/10012125858

Tackling the informal economy in the European Union : a social actor approach

Williams, Colin C.; Kayaoglu, Aysegul - In: UTMS journal of economics / University of Tourism and … 7 (2016) 2, pp. 133-147

In recent years, participants in the informal economy have started to be viewed less as rational economic actors who engage in the informal economy when the pay-off is greater than the expected cost of being caught and punished, and more as social actors who engage when their tax morale (i.e.,...

Persistent link: https://www.econbiz.de/10011613648

Mutual learning for reducing tax gaps in V4 countries and Ukraine : final report

Frizis, Iakov; Głowacki, Krzysztof - 2017

The paper is a summary of the exchange of knowledge and experience that took place in the course of the project "Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine" co-financed by the Visegrad Fund in the years 2016-2017. Five institutions took part in the project: Center for...

Persistent link: https://www.econbiz.de/10011852785

Study and reports on the VAT gap in the EU-28 member states ; 2017

Poniatowski, Grzegorz; Bonch-Osmolovskiy, Mikhail; … - 2017

CASE prepared a new study for the European Commission on the VAT Gap in the European Union in 2015. The figures offer an important snapshot of the problems of collecting VAT in the EU and what needs to be done to improve revenues and fight tax fraud. During 2015, the overall VAT that should have...

Persistent link: https://www.econbiz.de/10011852803

Study and reports on the VAT gap in the EU-28 member states ; 2018

Poniatowski, Grzegorz; Bonch-Osmolovskiy, Mikhail; … - 2018

In this Report, the Authors present the new Value Added Tax (VAT) Gap estimates for 2016, as well as updated estimates for 2012-2016. In addition to the analysis of the Compliance Gap, this Report examines the Policy Gap in 2016 as well as the contribution that reduced rates and exemptions made...

Persistent link: https://www.econbiz.de/10011964233

Die EU-Zinsenrichtlinie : ein Schuss in den Ofen?

Gläser, Lars; Halla, Martin - 2006

Die EU hat durch die Zinsenrichtlinie einerseits eindeutig von einer Politik, die auf einem Vertrauen gegenüber dem Bürger und einer gewissen Selbstbestimmung beruhte, zu einer Vorgehensweise gewechselt die durch Misstrauen und Kontrolle geprägt ist. Andererseits erscheinen die Regelungen der...

Persistent link: https://www.econbiz.de/10009746205

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