are inadequate to identify the majority of violators and enforce compliance. Sales tax evasion is modeled using the theory …Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as … immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax …

dydis, apskritis. The purpose of the study: to evaluate the extent of tax evasion practices in Lithuania ("wages in …

authorities when both the taxes are subject to evasion and to what extent the tax compliance behavior of individuals in the United … changes in the government instruments on tax evasion by firms, the expected prices they charge, and the expected tax rates … they face; (ii) a generalized version of Ramsey rule for optimal commodity taxation which accounts for income tax evasion …