Narrow search
Showing 1 - 10 of 1,546
Cover Image
The effect of the introduction of online cash registers on reported turnover in Hungary
Lovics, Gábor; Szőke, Katalin; Tóth, Csaba G.; Ván, … - 2019
In order to reduce the shadow economy, in 2013 and 2014 the Hungarian government introduced mandatory online cash registers (OCR) in some sectors. As a result, almost 200,000 OCRs have been installed by 100,000 enterprises. In this paper we use micro data to estimate the effect of OCR...
Persistent link: https://www.econbiz.de/10012136832
Cover Image
Bridging the tax gap in Poland
Mróz, Bogdan - In: International journal of economic policy in emerging … 12 (2019) 1, pp. 49-61
Persistent link: https://www.econbiz.de/10012022000
Cover Image
Determinants of entrepreneurs' views on the acceptability of tax evasion and the informal economy in Slovakia and Ukraine : an institutional asymmetry approach
Ostapenko, Nataliia; Williams, Colin C. - In: International journal of entrepreneurship and small business 28 (2016) 2/3, pp. 275-289
Persistent link: https://www.econbiz.de/10011619648
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
Self-employment income gap in Great Britain : how much and who? : editor's choice
Cabral, Ana Cinta G.; Kotsogiannēs, Chrēstos; Myles, … - In: CESifo economic studies : a joint initiative of the … 65 (2019) 1, pp. 84-107
Persistent link: https://www.econbiz.de/10012117588
Cover Image
The Revenue Administration-Gap Analysis Program : an analytical framework for excise gap estimation
Thackray, Mick; Alexova, Martina - 2017
The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP analytical framework for estimating excise gaps presented in this Technical...
Persistent link: https://www.econbiz.de/10011675241
Cover Image
Switching on the lights : do higher income taxes push economic activity into the shade?
Duncan, Denvil; Sabirianova Peter, Klara - In: National tax journal 67 (2014) 2, pp. 321-350
Persistent link: https://www.econbiz.de/10010391165