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Tax evasion in the countries of Former Yugoslavia

Author

Listed:
  • Marko Crnogorac

    (University of Vigo, Faculty of Economic & Business Sciences, Campus Universitario As Lagoas s/n, 32004, Ourense, Spain)

  • Santiago Lago-Pe?as

    (University of Vigo, Faculty of Business and Tourism, Campus Universitario As Lagoas s/n, 32004, Ourense, Spain)

Abstract

This article presents estimates of tax evasion in all Former Yugoslavian countries for various years and taxes during the last two decades. The scarcely available fiscal and national accounts data only allow us to provide approximate estimates. Nevertheless, they are a useful contribution to the existing literature in a unique sense since tax evasion is estimated for the very first time for some of the countries. The main aggregate assessment of tax evasion is based on data for shadow economy and tax burden. In addition, this research finding provides more specific measures of evasion for some single taxes that are based on data discrepancies from different sources. Lastly, we derive implications for the controls of tax evasion and the observed tax collections.

Suggested Citation

  • Marko Crnogorac & Santiago Lago-Pe?as, 2019. "Tax evasion in the countries of Former Yugoslavia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 37(2), pages 823-851.
    • Handle: RePEc:rfe:zbefri:v:37:y:2019:i:2:p:823-851
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    tax collection; shadow economy;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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