Improving Tax Administration: A New View from the Theory of Tax Evasion in a Corrupt Regime [PDF]
Have the reforms in the country's tax structure through the years helped in improving taxpayer compliance? What has been the trend in tax evasion in recent years?
Manasan, Rosario G.
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Black cash tax evasion in Russia: Its forms, incentives and consequences at firm level [PDF]
This paper discusses Russia’s "black cash" economy. Using interviews and survey data, we examine the mechanics of several distinctly Russian tax evasion schemes and attempt a rough estimate of the scale and dynamics involved in tax evasion based on black
Yakovlev, Andrei
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The Analysis of an Economic Growth Model with Tax Evasion and Delay [PDF]
In this paper we formulate an economic model with tax evasion, corruption and taxes. In the first part the static model is considered, where there are a representative agent and a public institution.
Mihaela NEAMTU, Olivia BUNDAU
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A Tax Evasion - Bribery Game: Experimental Evidence from Ukraine [PDF]
This paper examines the issue of tax evasion by enterprises through underreporting activity. We develop a view of this phenomenon as an equilibrium of the game between a businessman and an imperfectly monitored supervising official, in which a ...
Volodymyr Bilotkach
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Strategic analysis of electronic prescriptions in Iran: a qualitative study. [PDF]
BMJ OpenGhaderi A, Shirdel B, Shakerian S.
europepmc +1 more source
Tax avoidance, tax evasion, and tax flight: Do legal differences matter? [PDF]
Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that ...
Friedrich Schneider +2 more
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The judicial response to rent controls in Europe: Protecting property rights against state's intervention? [PDF]
Eur J Law EconSardo A +3 more
europepmc +1 more source
Indemnifying precaution: economic insights for regulation of a highly infectious disease. [PDF]
J Law Biosci, 2020 Robertson CT +4 more
europepmc +1 more source
An Exploratory Study on Corporate Governance From Neuro-Governance Lenses in the Malaysian Context. [PDF]
Front Psychol, 2022 Ivascu L +4 more
europepmc +1 more source