Tax Evasion or Tax Optimization: is there any Narrow Path between the Two?
AbstractThere are three disadvantages of the taxation system in Hungary: the explicit and implicit taxes on work income, its transparency and the long-term predictability of tax regulation, and the extent of tax evasion. Minimizing tax evasion has always been a significant task in defending a country’s budget-based income. Besides the loss of revenue, tax-avoidance also deforms the effects of the tax system’s redistribution, simply because it causes an unintended redistribution between those who pay and those who avoid taxes. Discovering the causes and repairing the tax morals are only possible after a thorough ‘diagnosis’. In the present phase of the research, the different forms of tax evasion are dealt with.
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Bibliographic InfoArticle provided by Faculty of Economics, University of Miskolc in its journal Theory Methodology Practice (TMP).
Volume (Year): 9 (2013)
Issue (Month): 02 ()
tax evasion; tax wedge; competitiveness; tax regulation; tax reform; tax morals;
Find related papers by JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2004.
"Tax Evasion and Social Interactions,"
- Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2004. "Tax Evasion and Social Interactions," Post-Print halshs-00175016, HAL.
- Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2007. "Tax Evasion and Social Interactions," Post-Print halshs-00238448, HAL.
- Marie-Claire Villeval & Bernard Fortin & Guy Lacroix, 2005. "Tax Evasion and Social Interactions," Working Papers 0410, Groupe d'Analyse et de Théorie Economique (GATE), Centre national de la recherche scientifique (CNRS), Université Lyon 2, Ecole Normale Supérieure.
- Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2004. "Tax Evasion and Social Interactions," CIRANO Working Papers 2004s-61, CIRANO.
- Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2004. "Tax Evasion and Social Interactions," Cahiers de recherche 0432, CIRPEE.
- Fortin, Bernard & Lacroix, Guy & Villeval, Marie Claire, 2004. "Tax Evasion and Social Interactions," IZA Discussion Papers 1359, Institute for the Study of Labor (IZA).
- Mukhtar Ali & H. Cecil & James Knoblett, 2001. "The effects of tax rates and enforcement policies on taxpayer compliance: A study of self-employed taxpayers," Atlantic Economic Journal, International Atlantic Economic Society, vol. 29(2), pages 186-202, June.
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