Purpose – This study aims to evaluate effects of tax system reforms on tax obstacles to investment in Egypt and tax evasion. It also aims to analyze differences in burden of tax obstacles and extent of tax evasion among different types of enterprises after applying tax reforms....

Money laundering, which is closely linked with tax evasion and informal trade, is facilitated by the poorly regulated financial institutions of "mafia nations". These nations make billions of dollars by laundering money and giving safe haven to drug dealers and corrupt politicians, allowing them...

Taxpayers unlawfully trying to avoid income tax in most countries can mis-report a wide variety of line items, including income sources, exemptions, deductions, and credits. Such portfolio opportunities, or “modes,†for evasion raise important policy questions. For example, increasing...

We mainly study a taxpayer's optimal strategies of tax evasion and its relevant properties, in order to deduce some effective suggestions and theoretical bases for the tax authority to restrain tax evasion. Based on the Christiansen static model of tax evasion, we formulate a two-period model...

This paper sets out to consider individuals’ motivations to evade taxation. Experimental results indicate that individuals do not simply maximize pecuniary welfare. Their behaviour is consistent with the presence of a ‘spite effect’ when their perceptions are that enforcement variables are...

The influence of socio-economic consequences of world economic crisis on the regional shadow economy was studied in this article. As a result the economy-mathematical model of the regional shadow economy in the conditions of the world economic crisis was developed. The offered model was used for...

The different productive and financial innovations have historically played a key role in the origin of any economic crisis. The special feature of the present one is no doubt his greatness. There are many measures taken by various European Governments to tackle the crisis. All are intended to...

We present a model of agents facing the uncertainty of two future forms of government who are able to insure against this uncertainty by hiding funds from taxation. In order to choose whether or not to hide funds from taxation, agents need to know policy choices that each government would make...

The article is a brief overview of tax evasion as a complex social and economic phenomenon, of utmost importance, that today’s states confront with; its consequences seek to limit as much as possible, by legal and fiscal means, the eradication, which, at this point, is virtually impossible....

In Romania, tax evasion is a national “sport”, whose consequences can be “noticed” and “quantified”. The frequent and important amendments of the tax and social insurance legislation and policy which have been carried out in a short time interval have had the reverse effect, namely...