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Tax evasion in Former Yugoslavian countries


  • Marko Crnogorac
  • Santiago Lago-Peñas


This article estimates tax evasion in all Former Yugoslavian countries during the last two decades. The scarcely available fiscal and national accounts data only allow an estimate of tax evasion based on data on the shadow economy. Nevertheless, the contribution of this paper to the existing literature is unique since tax evasion is estimated for the first time for some of the countries. We also estimate evasion of some single taxes. Lastly, we derive implications for the control of tax evasion and observed tax collections.

Suggested Citation

  • Marko Crnogorac & Santiago Lago-Peñas, 2018. "Tax evasion in Former Yugoslavian countries," Working Papers. Collection A: Public economics, governance and decentralization 1811, Universidade de Vigo, GEN - Governance and Economics research Network.
  • Handle: RePEc:gov:wpaper:1811

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    References listed on IDEAS

    1. Nenovski, Tome, 2012. "Macroeconomic aspects of the grey economy - the case of Macedonia," MPRA Paper 42253, University Library of Munich, Germany.
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    More about this item


    Tax evasion; Yugoslavia.;

    JEL classification:

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

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