The authors conducted a survey of 502 Turkish and Australian undergraduate and graduate business and economic students to determine their views regarding the ethics of tax evasion. These two groups were selected on the premise that their views represented the perceptions of two very different...

The Panama Papers refers to a massive leak of information encompassing more than 11 million documents involving more than 200,000 offshore entities. The leak originated in Panama. Some of the documents involve transactions as far back as the 1970s. Numerous wealthy individuals, including top...

Undeclared work is socially accepted and widely practiced in Bulgaria, Croatia, and the FYR of Macedonia. More than 1 in 5 adults in these countries acknowledge that they have bought goods and services on the undeclared economy in the prior year. More than 1 in 12 report that they have...

Undeclared work has deep roots in FYR of Macedonia. 1 in 16 adults and 1 in 8 of the employed engage in undeclared work. The use of informal connections to circumvent formal institutions is practiced by 35% of Macedonians. Formal institutions in the country are underdeveloped. Unemployment also...

Undeclared work is socially accepted and widely practiced in Bulgaria. The undeclared economy is estimated at roughly a third of GDP. Nearly one in ten people do some undeclared work. Undeclared work is motivated primarily by lack of trust between the people and the authorities. It involves...

Undeclared work has deep roots in Croatia. One in eleven declare to have done some fully undeclared work. Six out of ten though believe at least 20% of their compatriots violate tax and labour laws. The perception of the widespread nature of undeclared work and the lack of trust in formal...