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The legal framework for the shadow economy in the European Union

Bitzenis, Aristidis P.; Vlachos, Vasileios A.; Skiadas, … - In: International journal of diplomacy and economy 3 (2016) 2, pp. 131-143

Persistent link: https://www.econbiz.de/10011671128

Measuring the invisible: an overview of and outlook for tax non-compliance estimates and measurement methods for Switzerland

Schmutz, Felix - In: Swiss journal of economics and statistics 152 (2016) 2, pp. 125-177

Persistent link: https://www.econbiz.de/10011554488

An empirical examination of the determinants of the shadow economy

Acosta-González, Eduardo; Fernández Rodríguez, Fernando - In: Applied economics letters 21 (2014) 4/6, pp. 304-307

Persistent link: https://www.econbiz.de/10010413807

Pecunia olet : cash usage and the underground economy

Giammatteo, Michele; Iezzi, Stefano; Zizza, Roberta - 2021

Persistent link: https://www.econbiz.de/10012878973

Corruption, taxation and the impact on the shadow economy

Němec, Daniel; Kotlánová, Eva; Kotlán, Igor; … - In: Economies : open access journal 9 (2021) 1/18, pp. 1-16

While assessing the economic impacts of corruption, the corruption-related transmission channels which influence taxation as such have to be duly considered. Taking the example of the Czech Republic, this article aims to evaluate the impacts corruption has on the size of the shadow economy as...

Persistent link: https://www.econbiz.de/10012483331

Estimating shadow economy and tax evasion : evidence from Morocco

Angour, Nora; Nmili, Mohammed - In: International journal of economics and finance 11 (2019) 5, pp. 7-20

Persistent link: https://www.econbiz.de/10012010518

A measure of the shadow economy in a small economy : evidence from household-level expenditure patterns

Ekici, Tufan; Besim, Mustafa - In: The review of income and wealth : journal of the … 62 (2016) 1, pp. 145-160

Persistent link: https://www.econbiz.de/10011621698

Estimating shadow economy and tax evasion by considering the variables of government financial discipline and behavioral factors in Iran's economy

Motallebi, Masoumeh; Alizadeh, Mohammad; Dizaji, Sajjad … - In: Iranian economic review : journal of University of Tehran 24 (2020) 2, pp. 515-544

Persistent link: https://www.econbiz.de/10012220876

Tax evasion, tax morale, and trade regulations : company-level evidence from Poland

Nikulin, Dagmara - In: Entrepreneurial business and economics review : EBER 8 (2020) 1, pp. 111-125

Objective: To investigate the determinants of the phenomenon of evading taxes among polish entrepreneurs. In particular, I examine such factors as tax administration satisfaction, tax morale, tax burden, and the influence of trade regulations. Research Design & Methods: A survey study conducted...

Persistent link: https://www.econbiz.de/10012516961

Measuring the underground economy with the currency demand approach : a reinterpretation of the methodology, with an application to Italy

Ardizzi, Guerino; Petraglia, Carmelo; Piacenza, Massimiliano - In: The review of income and wealth : journal of the … 60 (2014) 4, pp. 747-772

Persistent link: https://www.econbiz.de/10010457426

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