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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

Tenevaja ėkonomika: problemy legalizacii i nalogoobloženija : monografija

Giraev, Vezirchan Kamalievič - 2020

Persistent link: https://www.econbiz.de/10012415850

Tax evasion: part of the underground economy in Romania

Ungureanu, Mihai Aristotel; Piṭu, Ioan Cosmin - In: Organizations and performance in a complex world : 26th …, (pp. 373-384). 2021

Persistent link: https://www.econbiz.de/10012417035

Editorial: special post-conference section on the shadow economy, tax evasion and informal labour

Cichocki, Stanisław; Kokoszczyński, Ryszard - In: International tax and public finance 26 (2019) 1, pp. 1-3

Persistent link: https://www.econbiz.de/10012230789

How family ties affect trust, tax morale and underground economy

Maré, Mauro; Motroni, Antonello; Porcelli, Francesco - In: Journal of economic behavior & organization : JEBO 174 (2020), pp. 235-252

Persistent link: https://www.econbiz.de/10012288413

Perceptions of institutional quality and justification of tax evasion

Forteza, Alvaro; Noboa, Cecilia - In: Constitutional political economy 30 (2019) 4, pp. 367-382

Persistent link: https://www.econbiz.de/10012252001

Competition and corporate tax evasion : an institution-based view

Gokalp, Omer N.; Lee, Seung-Hyun; Peng, Mike W. - In: Journal of world business : JWB 52 (2017) 2, pp. 258-269

Persistent link: https://www.econbiz.de/10011647632

Ėffektivnostʹ dejatelʹnosti nalogovych organov: ocenka i rezervy povyšenija

Filippovič, E. S.; Škljarova, Marija Anatolʹevna; … - 2017

Persistent link: https://www.econbiz.de/10011666601

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

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