1 Introduction Almost all the US states have offered TAPs since 1980. Just recently, Illinois has enacted a TAP in 2019 that allowed delinquent taxpayers to automatically participate in a one-and-a-half-month TAP to pay their past taxevasion during
fluctuations and economic development over time and across space. Furthermore, the size of the shadow economy is a core input to estimate the extent of taxevasion and thus for decisions on its adequate control. The paper therefore seeks to shed light on the
. This paper aims to identify the tendency of selected MNEs operating in the digital economy to shift profits from the Czech Republic with the intention of optimizing their global tax liability using a special indicator, the taxevasion rate (TER
Authors:Ayşegül Karataş, Halil Şimdi, and Büşra Garip
( Yang 2008; Nitsch 2016; Global Financial Integrity Report – GFI 2017 ). As the imposed tariff rate increases, so does the taxevasion behaviour, which causes further underinvoicing by the importers ( Drenski et al. 2019 ). Furthermore, a 1% increase in
taxpaying employees in a corruption-free economy] . Budapest: Tanszék Kft.
Slánicz, M. (2010): Adókikerülés — adócsalás. Példatár az adómorál hiányából és a bonyolult adórendszerből adódó adónemfizetésből [TaxEvasion