Tax Evasion or Tax Optimization: is there any Narrow Path between the Two?
There 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.
Volume (Year): 9 (2013)
Issue (Month): 02 ()
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- Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2004.
"Tax Evasion and Social Interactions,"
Cahiers de recherche
- 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," Post-Print halshs-00175016, HAL.
- Fortin, Bernard & Lacroix, Guy & Villeval, Marie Claire, 2004. "Tax Evasion and Social Interactions," IZA Discussion Papers 1359, Institute for the Study of Labor (IZA).
- 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, 2007. "Tax Evasion and Social Interactions," Post-Print halshs-00238448, HAL.
- Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2004. "Tax Evasion and Social Interactions," Post-Print halshs-00180104, HAL.
- 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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