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'Black Cash' Tax Evasion in Russia: Its Forms, Incentives and Consequences at Firm Level

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  • Andrei Yakovlev

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  • Andrei Yakovlev, 2001. "'Black Cash' Tax Evasion in Russia: Its Forms, Incentives and Consequences at Firm Level," Europe-Asia Studies, Taylor & Francis Journals, vol. 53(1), pages 33-55.
    • Handle: RePEc:taf:ceasxx:v:53:y:2001:i:1:p:33-55
    DOI: 10.1080/09668130125520
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    References listed on IDEAS

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    1. Clifford Gaddy & Barry W. Ickes, 1998. "To Restructure or Not to Restructure: Informal Activities and Enterprise Behavior in Transition," William Davidson Institute Working Papers Series 134, William Davidson Institute at the University of Michigan.
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    Cited by:

    1. Borisova, Ekaterina & Govorun, Andrei & Ivanov, Denis & Levina, Irina, 2018. "Social capital and preferences for redistribution to target groups," European Journal of Political Economy, Elsevier, vol. 54(C), pages 56-67.
    2. Libman Alexander & Feld Lars P., 2013. "Strategic Tax Collection and Fiscal Decentralization: The Case of Russia," German Economic Review, De Gruyter, vol. 14(4), pages 449-482, December.
    3. Fleischman, Gary & Herz, Paul, 2005. "An empirical investigation of trends in barter activity in the Russian Federation," The International Journal of Accounting, Elsevier, vol. 40(1), pages 39-63.
    4. Richard Hainsworth & William Tompson, 2002. "Tax Policy and Tax Administration in Russia: The Case of the Banking Sector," Post-Communist Economies, Taylor & Francis Journals, vol. 14(3), pages 277-300.
    5. Kiesewetter, Dirk, 2002. "Tax neutrality and business taxation in Russia: A proposal for a consumption-based reform of the Russian income and profit tax," Tübinger Diskussionsbeiträge 242, University of Tübingen, School of Business and Economics.

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