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Tax collection, the informal sector, and productivity

Leal, Julio - In: Review of economic dynamics 17 (2014) 2, pp. 262-286

Persistent link: https://www.econbiz.de/10010473590

Personal income tax evasion and revenue of informal sector of the Northwestern states of Nigeria

Aliyu, A. Almustapha; Bakare, Taophic Olarewaju - In: Accounting and taxation review : A&TR 3 (2019) 4, pp. 99-109

Persistent link: https://www.econbiz.de/10012207416

Cash wage payments in transition economies : consequences of envelope wages : reducing under-reporting of salaries requires institutional changes

Horodnic, Ioana Alexandra - 2016

In transition economies, a significant number of companies reduce their tax and social contributions by paying their staff an official salary, described in a registered formal employment agreement, and an extra, undeclared "envelope wage," via a verbal unwritten agreement. The consequences...

Persistent link: https://www.econbiz.de/10011514536

Cash wage payments in transition economies : consequences of envelope wages : reducing under-reporting of salaries requires institutional changes

Horodnic, Ioana Alexandra; Williams, Colin C. - 2021

Persistent link: https://www.econbiz.de/10013254372

Retheorizing participation in the underground economy

Williams, Colin C. - In: Labor studies journal : official journal of United … 35 (2010) 2, pp. 246-267

Persistent link: https://www.econbiz.de/10008901690

Tax morale in times of economic depression : the case of Greece

Bitzenis, Aristidis P.; Vlachos, Vasileios A. - In: Advances in taxation 25 (2019), pp. 173-199

Persistent link: https://www.econbiz.de/10012225595

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

Danskernes liv med skatter, sort arbejde og gør det selvarbejde

Andersen, Lars Højsgaard; Bentsen, Kristian Hedeager; … - Rockwool Fonden / Forskningsenhed - 2017 - 1. udgave, 1. oplag

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Governance quality and tax morale andcompliance in Zimbabwe's informal sector

Mpofu, Favourate Y. Sebele - In: Cogent business & management 7 (2020) 1, pp. 1-21

Tax morale was found in literature to shape tax compliance behaviour and to be significantly correlated with strategies of tax effort across countries. In addition views regarding the quality of institutions, the cost-benefit analysis on the use of tax revenues and the quality of governance...

Persistent link: https://www.econbiz.de/10012626629

The informal sector, the "implicit" social contract, the willingness to pay taxes and tax compliance in Zimbabwe

Sebele-Mpofu, Favourate Y. - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 3, pp. 299-342

Persistent link: https://www.econbiz.de/10014369641