Narrow search
Showing 1 - 10 of 1,242
Cover Image
Does corruption contribute to the rise of the shadow economy? : empirical evidence from Uganda
Esaku, Stephen - In: Cogent economics & finance 9 (2021) 1, pp. 1-22
This paper investigates whether corruption has contributed to the rise of the shadow economy in Uganda. Using autoregressive distributed lag bounds testing approach and granger causality econometric methods we find a positive relationship between corruption and the size of the shadow economy in...
Persistent link: https://www.econbiz.de/10013183994
Cover Image
Firm-level determinants of business tax evasion in emerging economies : the case of Argentina
Pedroni, Florencia Verónica; Briozzo, Anahí; Pesce, … - In: Revista de métodos cuantitativos para la economía y … 34 (2022), pp. 83-117
This paper aims to identify the determinants of revenue underreporting and their temporal evolution from a business perspective in formal firms located in an emerging country with high inflation (Argentina). We propose a conceptual model and we estimate it empirically using a logistic regression...
Persistent link: https://www.econbiz.de/10013485826
Cover Image
Rejtett gazdaság, rejtett foglalkoztatottság: Kutatási eredmények és kormányzati politikák a nemzetközi és hazai irodalom tükrében
Lackó, Mária; Semjén, András; Fazekas, Mihály; … - 2008
Persistent link: https://www.econbiz.de/10010494367
Cover Image
Rejtett gazdaság, rejtett foglalkoztatottság : kutatási eredmények és kormányzati politikák a nemzetközi és hazai irodalom tükrében
Lackó, Mária; Semjén, András; Fazekas, Mihály; … - 2008
Persistent link: https://www.econbiz.de/10008700107
Cover Image
Ausmaß und Auswirkungen der Schattenwirtschaft – Ergebnisse der Sonderfragen des ifo World Economic Survey
Boumans, Dorine; Schneider, Friedrich - In: ifo Schnelldienst 72 (2019) 24, pp. 90-95
Die WES-Sonderfragen für das vierte Quartal 2019 befassen sich mit dem Ausmaß und den Wirkungen der Schattenwirtschaft …. Die Teilnehmer wurden gebeten, Fragen zum Ausmaß der Schattenwirtschaft in den einzelnen Ländern, zu den Gründen für … Schattenwirtschaft und zu den Sektoren, die hauptsächlich von Schattenwirtschaft betroffen sind, zu beantworten. Der Anteil der …
Persistent link: https://www.econbiz.de/10012206817
Cover Image
Informal sector in developed and less developed countries : a literature survey
Gërxhani, Klarita - 1999
The main goal of this study is two-fold: (1) to provide a general overview of thecontributions to the literature on the informal sector, with a special focus on the PublicChoice approach; and (2) to compare these contributions across two institutionallydifferent types of countries: developed and...
Persistent link: https://www.econbiz.de/10011302624
Cover Image
Tackling the illegal practice of under-reporting employees' wages : lessons from the Republic of Macedonia
Williams, Colin C.; Bezeredi, Slavko - In: UTMS journal of economics / University of Tourism and … 8 (2017) 3, pp. 243-258
Recently, there has been growing recognition that some formal employees receive from their formal employers two wages, namely an official declared wage plus an additional undeclared (envelope) wage, which reduces the tax and social contributions paid to the authorities. The aim of this paper is...
Persistent link: https://www.econbiz.de/10011781328
Cover Image
Tax Evasion Dynamics in the Czech Republic : First Evidence of an Evasional Kuznets Curve
Hanousek, Jan; Palda, Filip - 2009
Using surveys of the Czech Republic taken in 2000, 2002, 2004, and 2006 we measure how the percentage of tax evaders evolved from 1995 until 2006. We find that at first evasion rose, leveled off, and then fell along a quadratic path, suggesting the existence of what we call an evasional Kuznets...
Persistent link: https://www.econbiz.de/10014202731
Cover Image
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
Cover Image
Tax morale and compliance behavior : first evidence on a causal link
Halla, Martin - 2010
Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...
Persistent link: https://www.econbiz.de/10011344873