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A rejtett gazdaság és az ellene való fellépés tényezői
[The hidden economy and the factors involved in combating it]

Author

Listed:
  • Tóth, István János
  • Szántó, Zoltán

Abstract

A szerzők közgazdasági modellek áttekintése segítségével elemzik a rejtett gazdaságban való részvétel tényezőit. Bemutatják, hogy a haszonmaximáló cselekvők a rejtett gazdaság egyes megjelenési formáival kapcsolatos döntésük meghozatala során (például adócsalás esetében) számot vetnek a rejtett gazdaságban való részvétel, illetve az attól való tartózkodás költségeivel és hasznaival. A tanulmány az adócsalás társadalmilag optimális szintjének meghatározásával foglalkozik a rejtett gazdasággal szembeni kormányzati lépések egyes típusaival, ezek hatásaival és a rejtett gazdasággal szembeni optimális kormányzati politika lehetőségeivel.

Suggested Citation

  • Tóth, István János & Szántó, Zoltán, 2001. "A rejtett gazdaság és az ellene való fellépés tényezői
    [The hidden economy and the factors involved in combating it]
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(3), pages 203-218.
  • Handle: RePEc:ksa:szemle:378
    as

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    References listed on IDEAS

    as
    1. Gary S. Becker, 1974. "Crime and Punishment: An Economic Approach," NBER Chapters,in: Essays in the Economics of Crime and Punishment, pages 1-54 National Bureau of Economic Research, Inc.
    2. Sandmo, Agnar, 1981. "Income tax evasion, labour supply, and the equity--efficiency tradeoff," Journal of Public Economics, Elsevier, vol. 16(3), pages 265-288, December.
    3. Sandmo, Agnar, 1976. "Optimal taxation : An introduction to the literature," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 37-54.
    4. Myles,Gareth D., 1995. "Public Economics," Cambridge Books, Cambridge University Press, number 9780521497695, October.
    5. Frey, Bruno S & Weck, Hannelore, 1983. "Estimating the Shadow Economy: A 'Naive' Approach," Oxford Economic Papers, Oxford University Press, vol. 35(1), pages 23-44, March.
    6. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    7. Bradford, David F & Rosen, Harvey S, 1976. "The Optimal Taxation of Commodities and Income," American Economic Review, American Economic Association, vol. 66(2), pages 94-101, May.
    Full references (including those not matched with items on IDEAS)

    More about this item

    JEL classification:

    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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