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Methods For Measuring Fiscal Fraudand Evasion

Author

Listed:
  • Lia Pricope (Sabou)

    (University of Oradea)

  • Sorin Nicolae Borlea

    (University of Oradea)

Abstract

Tax fraud and evasion are essential and perennial topics in the tax field, and have major effects on both global economies and public finances. In order for the fight to fight and the establishment of effective policies to protect public revenues to be effective, it is necessary to identify and measure the determining factors of fraud and evasion. In this article, we consider a justification approach that argues the necessity of studying the determinants, emphasizing the presentation of theoretical justifications and the discussion of methodological issues related to the measurement of these phenomena.

Suggested Citation

  • Lia Pricope (Sabou) & Sorin Nicolae Borlea, 2024. "Methods For Measuring Fiscal Fraudand Evasion," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(26), pages 1-10.
    • Handle: RePEc:alu:journl:v:1:y:2024:i:26:p:10
    as

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    References listed on IDEAS

    as
    1. Friedrich Schneider & Dominik Enste, 1999. "Shadow Economies Around the World - Size, Causes, and Consequences," CESifo Working Paper Series 196, CESifo.
    2. Gemmell, Norman & Hasseldine, John, 2012. "The Tax Gap: A Methodological Review," Working Paper Series 18717, Victoria University of Wellington, Chair in Public Finance.
    3. Leandro Medina & Friedrich Schneider, 2019. "Shedding Light on the Shadow Economy: A Global Database and the Interaction with the Official One," CESifo Working Paper Series 7981, CESifo.
    4. Gemmell, Norman & Hasseldine, John, 2012. "The Tax Gap: A Methodological Review," Working Paper Series 2435, Victoria University of Wellington, Chair in Public Finance.
    5. repec:eme:ijlma0:ijlma-03-2014-0027 is not listed on IDEAS
    6. Richardson, Grant, 2008. "The relationship between culture and tax evasion across countries: Additional evidence and extensions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 17(2), pages 67-78.
    7. Dominik H. Enste & Friedrich Schneider, 2000. "Shadow Economies: Size, Causes, and Consequences," Journal of Economic Literature, American Economic Association, vol. 38(1), pages 77-114, March.
    Full references (including those not matched with items on IDEAS)

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    Keywords

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    JEL classification:

    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • G41 - Financial Economics - - Behavioral Finance - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making in Financial Markets

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