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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
social actors who engage in tax non-compliance when there is a lack of vertical trust (in governments) and horizontal trust … level of penalties and risk of detection, it is significantly associated with the level of vertical and horizontal trust …, with participation in tax non-compliance increasing with lower vertical and horizontal trust. The implications for theory …
Persistent link: https://www.econbiz.de/10012271338
endeavor as a product of a lack of vertical trust (in government) and horizontal trust (in others) and pursued trust … trust, with a greater likelihood of participation in informal self-employment when there is lower vertical and horizontal … trust. Practical implications: The outcome is a call for state authorities to shift away from the use of repressive policy …
Persistent link: https://www.econbiz.de/10013543292
Persistent link: https://www.econbiz.de/10012417011
Persistent link: https://www.econbiz.de/10014319607
.5 percent), and Finland (3.6 percent), the largest – in Romania (33.8 percent), Greece (30.1 percent), and Lithuania (25 …
Persistent link: https://www.econbiz.de/10012484185
.08 percent), and Croatia (1.15 percent). The largest Gaps were registered in Romania (35.88 percent), Greece (29.22 percent), and …
Persistent link: https://www.econbiz.de/10011964233
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
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
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