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Konstantin Vassilev Pashev

Personal Details

First Name:Konstantin
Middle Name:Vassilev
Last Name:Pashev
Suffix:
RePEc Short-ID:ppa244
[This author has chosen not to make the email address public]

Affiliation

Directorate-General for Internal Market, Industry, Entrepreneurship and SMEs
European Commission

Bruxelles/Brussel, Belgium
http://ec.europa.eu/growth
RePEc:edi:dgeecbe (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Chapters

Working papers

  1. Konstantin Pashev & Neven Valev & Vanya Pasheva, 2010. "Corruption in the Tax Administration: Is there Scope for Wage Incentives?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1023, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  2. Pashev, Konstantin, 2006. "Understanding Tax Corruption in Transition Economies: Evidence from Bulgaria," MPRA Paper 974, University Library of Munich, Germany.
  3. Pashev, Konstantin, 2006. "Healthcare Reforms in Bulgaria: Towards Diagnosis and Prescription," MPRA Paper 999, University Library of Munich, Germany.
  4. Pashev, Konstantin, 2006. "Fighting VAT Fraud: The Bulgarian Experience," MPRA Paper 998, University Library of Munich, Germany.
  5. Konstantine Pashev, 2005. "Tax Compliance of Small Business in Transition Economies: Lessons from Bulgaria (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0510, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

Articles

  1. Konstantin V. Pashev, 2011. "Corruption and Accession," Public Management Review, Taylor & Francis Journals, vol. 13(3), pages 409-432, March.
  2. Mudd Shannon & Pashev Konstantin & Valev Neven T, 2010. "The Effect of Loss Experiences in a Banking Crisis on Future Expectations and Behavior," The B.E. Journal of Macroeconomics, De Gruyter, vol. 10(1), pages 1-21, November.
  3. Konstantin V. Pashev, 2007. "Countering cross‐border VAT fraud: the Bulgarian experience," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 14(4), pages 490-501, October.
  4. Konstantin Pashev, 2007. "Tax Decentralization: Solutions for Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 3-28.
  5. Konstantin Pashev, 2006. "Presumptive Taxation: Lessons from Bulgaria," Post-Communist Economies, Taylor & Francis Journals, vol. 18(4), pages 399-418.
  6. Konstantin Pashev, 2006. "VAT Frauds and the Challenges to Bulgarian Tax Policy and Administration in Enlarged Europe," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 57-80.
  7. Konstantin Pashev, 2005. "Tax Corruption Drivers and Deterrents: Lessons from Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 130-155.
  8. Konstantin Pashev, 2005. "Tax Corruption: Stimuli and Restraints," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 60-87.

Chapters

  1. Konstantin V. Pashev, 2008. "Monitoring of Tax Corruption in Transition Economies: Evidence from Bulgaria," Springer Books, in: Robert W. McGee (ed.), Taxation and Public Finance in Transition and Developing Economies, chapter 18, pages 321-362, Springer.
  2. Konstantin V. Pashev, 2008. "Taxation and Compliance of Small Business in Transition Economies: Lessons from Bulgaria," Springer Books, in: Robert W. McGee (ed.), Taxation and Public Finance in Transition and Developing Economies, chapter 19, pages 363-388, Springer.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Pashev, Konstantin, 2006. "Healthcare Reforms in Bulgaria: Towards Diagnosis and Prescription," MPRA Paper 999, University Library of Munich, Germany.

    Cited by:

    1. Atanasova, Elka & Pavlova, Milena & Velickovski, Robert & Nikov, Bogomil & Moutafova, Emanuela & Groot, Wim, 2011. "What have 10 years of health insurance reforms brought about in Bulgaria? Re-appraising the Health Insurance Act of 1998," Health Policy, Elsevier, vol. 102(2), pages 263-269.

  2. Pashev, Konstantin, 2006. "Fighting VAT Fraud: The Bulgarian Experience," MPRA Paper 998, University Library of Munich, Germany.

    Cited by:

    1. Aleksandar Vasilev, 2016. "VAT Evasion in Bulgaria: A General-Equilibrium Approach," Bulgarian Economic Papers bep-2016-09, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria // Center for Economic Theories and Policies at Sofia University St Kliment Ohridski, revised Oct 2016.
    2. Ledjon Shahini & Arben Malaj, 2015. "How can We Measure the VAT Fraud and Evasion? Case of Albania," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 1, May - Aug.

  3. Konstantine Pashev, 2005. "Tax Compliance of Small Business in Transition Economies: Lessons from Bulgaria (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0510, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Chiumya, Chiza, 2006. "Counteracting Tax Evasion In Malawi: An Analysis Of The Methods And A Quest For Improvement," MPRA Paper 9892, University Library of Munich, Germany.
    2. Chiumya, Chiza, 2007. "The Parallel Economy in Malawi: Size, Effect on Tax Revenue and Policy Options," MPRA Paper 9860, University Library of Munich, Germany.
    3. Konstantin Pashev, 2006. "VAT Frauds and the Challenges to Bulgarian Tax Policy and Administration in Enlarged Europe," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 57-80.
    4. Konstantin Pashev, 2005. "Tax Corruption: Stimuli and Restraints," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 60-87.
    5. Konstantin Pashev, 2005. "Tax Corruption Drivers and Deterrents: Lessons from Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 130-155.
    6. Alex Reuben Kira, 2017. "An Evaluation of Governments’ Initiatives in Enhancing Small Taxpayers’ Voluntary Tax Compliance in Developing Countries," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(1), pages 253-267, January.

Articles

  1. Konstantin V. Pashev, 2011. "Corruption and Accession," Public Management Review, Taylor & Francis Journals, vol. 13(3), pages 409-432, March.

    Cited by:

    1. Vincenzo Alfano & Salvatore Capasso & Rajeev K. Goel, 2020. "EU Accession: A Boon or Bane for Corruption?," CESifo Working Paper Series 8207, CESifo.
    2. Nicholas Apergis & Mehmet Pinar, 2023. "Corruption and partisan polarization: evidence from the European Union," Empirical Economics, Springer, vol. 64(1), pages 277-301, January.
    3. Cristina Bota-Avram & Roumen Vesselinov & Paula Ramona Răchişan & Adrian Groşanu, 2022. "Determinant factors on ethical behavior of firms: evidence from a cross-country survey," SN Business & Economics, Springer, vol. 2(8), pages 1-25, August.
    4. Rita Remeikiene & Ligita Gaspareniene & Aleksandra Fedajev & Evaldas Raistenskis & Anatolijs Krivins, 2022. "Links between crime and economic development: EU classification," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 17(4), pages 909-938, December.

  2. Mudd Shannon & Pashev Konstantin & Valev Neven T, 2010. "The Effect of Loss Experiences in a Banking Crisis on Future Expectations and Behavior," The B.E. Journal of Macroeconomics, De Gruyter, vol. 10(1), pages 1-21, November.

    Cited by:

    1. Fungáčová, Zuzana & Kerola, Eeva & Weill, Laurent, 2019. "Does experience of banking crises affect trust in banks?," BOFIT Discussion Papers 21/2019, Bank of Finland Institute for Emerging Economies (BOFIT).
    2. Anat Bracha & Julian Jamison, 2012. "Shifting confidence in homeownership: the Great Recession," Public Policy Discussion Paper 12-4, Federal Reserve Bank of Boston.
    3. Elisabeth Beckmann & Thomas Scheiber, 2012. "The Impact of Memories of High Inflation on Households’ Trust in Currencies," Focus on European Economic Integration, Oesterreichische Nationalbank (Austrian Central Bank), issue 4, pages 80-93.
    4. Thomas Scheiber & Caroline Stern, 2016. "Currency substitution in CESEE: why do households prefer euro payments?," Focus on European Economic Integration, Oesterreichische Nationalbank (Austrian Central Bank), issue 4, pages 73-98.
    5. Searing, Elizabeth A.M., 2013. "Love thy neighbor? Recessions and interpersonal trust in Latin America," Journal of Economic Behavior & Organization, Elsevier, vol. 94(C), pages 68-79.
    6. Doris Ritzberger-Grünwald & Thomas Scheiber, 2012. "Euro Cash in Central, Eastern and Southeastern Europe," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 1, pages 41-55.
    7. Marc Bittner & Thomas Scheiber, 2022. "The use of euro cash as a store of value in CESEE," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue Q1-Q2/22, pages 121-143.

  3. Konstantin V. Pashev, 2007. "Countering cross‐border VAT fraud: the Bulgarian experience," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 14(4), pages 490-501, October.

    Cited by:

    1. Daniela MITRAN, 2017. "European Trends In Split Vat," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 48(4), pages 43-50, December.
    2. Thiess Buettner & Annalisa Tassi, 2023. "VAT fraud and reverse charge: empirical evidence from VAT return data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(3), pages 849-878, June.
    3. Luca Barbone & Richard M. Bird & Jaime Vazquez-Caro, 2012. "The Costs of VAT: A Review of the Literature," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1222, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

  4. Konstantin Pashev, 2006. "Presumptive Taxation: Lessons from Bulgaria," Post-Communist Economies, Taylor & Francis Journals, vol. 18(4), pages 399-418.

    Cited by:

    1. Konstantin Pashev, 2007. "Tax Decentralization: Solutions for Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 3-28.
    2. Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017. "The use of SME tax incentives in the European Union," ZEW Discussion Papers 17-006, ZEW - Leibniz Centre for European Economic Research.
    3. János Köllö, 2010. "Hungary: The Consequences of Doubling the Minimum Wage," Chapters, in: Daniel Vaughan-Whitehead (ed.), The Minimum Wage Revisited in the Enlarged EU, chapter 8, Edward Elgar Publishing.
    4. Anikó Bíró & Daniel Prinz & László Sándor, 2021. "The minimum wage, informal pay and tax enforcement," IFS Working Papers W21/41, Institute for Fiscal Studies.
    5. Leibfritz, Willi, 2011. "Undeclared economic activity in central and eastern Europe -- how taxes contribute and how countries respond to the problem," Policy Research Working Paper Series 5923, The World Bank.
    6. Peter Elek & Janos Kollo & Balazs Reizer & Peter A. Szabo, 2012. "Detecting Wage Under-Reporting Using a Double Hurdle Model," Budapest Working Papers on the Labour Market 1201, Institute of Economics, Centre for Economic and Regional Studies.
    7. Godwin Dube & Daniela Casale, 2019. "Informal sector taxes and equity: Evidence from presumptive taxation in Zimbabwe," Development Policy Review, Overseas Development Institute, vol. 37(1), pages 47-66, January.
    8. Joshi, Anuradha & Prichard, Wilson & Heady, Christopher, 2014. "Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research," Working Papers 13663, Institute of Development Studies, International Centre for Tax and Development.
    9. Tonin, Mirco, 2011. "Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion," IZA Discussion Papers 5509, Institute of Labor Economics (IZA).
    10. Munyaradzi Duve & Daniel P. Schutte, 2021. "A Critical Review of the Characteristics of Presumptive Tax Systems in Developing Countries," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 17(02), pages 27-43.

Chapters

  1. Konstantin V. Pashev, 2008. "Monitoring of Tax Corruption in Transition Economies: Evidence from Bulgaria," Springer Books, in: Robert W. McGee (ed.), Taxation and Public Finance in Transition and Developing Economies, chapter 18, pages 321-362, Springer.

    Cited by:

    1. Traikova, Diana, 2013. "Determinants of non-farm entrepreneurial intentions in a transitional context: Evidence from rural Bulgaria," Studies on the Agricultural and Food Sector in Transition Economies, Leibniz Institute of Agricultural Development in Transition Economies (IAMO), volume 72, number 72.
    2. Traikova, Diana & Mollers, Judith & Buchenrieder, Gertrud, 2012. "How Farmers Become Entrepreneurs - Prenatal Diagnostic of Rural Firms in Bulgaria," 2012 Conference, August 18-24, 2012, Foz do Iguacu, Brazil 126816, International Association of Agricultural Economists.

More information

Research fields, statistics, top rankings, if available.

Statistics

Access and download statistics for all items

Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 5 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-PBE: Public Economics (3) 2007-01-14 2007-01-14 2011-03-05
  2. NEP-TRA: Transition Economics (3) 2005-05-07 2007-01-14 2007-01-14
  3. NEP-CWA: Central and Western Asia (1) 2007-01-14
  4. NEP-ENT: Entrepreneurship (1) 2005-05-07
  5. NEP-HEA: Health Economics (1) 2007-01-14
  6. NEP-REG: Regulation (1) 2007-01-14

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