Odhady daňových úniků v České republice založené na analýze nezjištěné ekonomiky
[Estimates of Tax Evasions in the Czech Republic Based on Analysis of Non-observed Economy]
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DOI: 10.18267/j.polek.1214
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References listed on IDEAS
- Reckon, 2009. "Study to quantify and analyse the VAT gap in the EU-25 Member States," Taxation Studies 0029, Directorate General Taxation and Customs Union, European Commission.
- Jan Hanousek & Filip Palda, 2002. "Why People Evade Taxes in the Czech and Slovak Republics: A Tale of Twins," Public Economics 0205003, University Library of Munich, Germany.
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More about this item
Keywords
tax evasion; tax evasion estimation; non-observed economy;All these keywords.
JEL classification:
- E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
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