Tax Evasion - Between Legal And Illegal Mechanisms Of The Underground Economy
AbstractTax evasion, special component of the underground economy is an economic and social phenomenon whose size has grown in all countries. Tax evasion and has appeared with the state and tax laws. Its cover area is extended to all taxes. It actually aims to minimize taxation through the use of inventive, accessible and real alternatives. The effects of tax evasion are reflected directly on fiscal revenues and expenditures, competition, generating social dissatisfaction, inequity and tensions
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Bibliographic InfoArticle provided by Athenaeum University of Bucharest in its journal Internal Auditing and Risk Management.
Volume (Year): 24 (2011)
Issue (Month): 4 (december)
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Web page: http://www.univath.ro/facultati/facultatea_de_stiinte_economice
More information through EDIRC
tax evasion; corruption; underground economy; tax burden;
Find related papers by JEL classification:
- E26 - Macroeconomics and Monetary Economics - - Macroeconomics: Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- O17 - Economic Development, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
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- Ronald Wintrobe, 2001. "Tax Evasion and Trust," UWO Department of Economics Working Papers 200111, University of Western Ontario, Department of Economics.
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