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Tax Evasion or Tax Optimization: is there any Narrow Path between the Two?

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  • Miklós Fellegi

    () (University of Miskolc)

Abstract

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.

Suggested Citation

  • Miklós Fellegi, 2013. "Tax Evasion or Tax Optimization: is there any Narrow Path between the Two?," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 9(02), pages 35-40.
  • Handle: RePEc:mic:tmpjrn:v:9:y:2013:i:02:p:35-40
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    File URL: http://tmp.gtk.uni-miskolc.hu/volumes/2013/02/TMP_2013_02_05.pdf
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    References listed on IDEAS

    as
    1. Fortin, Bernard & Lacroix, Guy & Villeval, Marie-Claire, 2007. "Tax evasion and social interactions," Journal of Public Economics, Elsevier, vol. 91(11-12), pages 2089-2112, December.
    2. 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, Springer;International Atlantic Economic Society, vol. 29(2), pages 186-202, June.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    tax evasion; tax wedge; competitiveness; tax regulation; tax reform; tax morals;

    JEL classification:

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

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