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References Allingham , M. G. – Sandmo , A. ( 1972 ): Income Tax Evasion: A Theoretical Analysis . Journal of Public Economics 1 ( 3–4 ): 323 – 338

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, H. - Thomsen, S. (1996-2000): The Theory of the Firm. In: Bouckaert - De Geest (1996-2000). Franzoni, L.A. (1996-2000): Tax Evasion and Tax Compliance. In: Bouckaert - De Geest (1996

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Evasion: A Theoretical Analysis . Journal of Public Economics 1 : 323 – 338 . Alm , J. ( 2012 ): Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory

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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 tax evasion during

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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 tax evasion and thus for decisions on its adequate control. The paper therefore seeks to shed light on the

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. 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 tax evasion rate (TER

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( Yang 2008; Nitsch 2016; Global Financial Integrity Report – GFI 2017 ). As the imposed tariff rate increases, so does the tax evasion behaviour, which causes further underinvoicing by the importers ( Drenski et al. 2019 ). Furthermore, a 1% increase in

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Hibbs, D.A. Jr. — Piculescu, V. (2005): Institutions, Corruption and Tax Evasion in the Unofficial Economy. Public Economics , 08(2): 1–29. Piculescu V. Institutions, Corruption and

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Acta Oeconomica
Authors: Tural Makhmudov, Maria Konovalova, Olga Kuzmina, and Natalia Persteneva

. Hibbs , D. A. Jr. – Piculescu , V. ( 2005 ): Institutions, Corruption and Tax Evasion in the Unofficial Economy . Göteborg University, Department of Economics . IMF ( 2012 ): World Economic

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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 [Tax Evasion

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