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Firm-level determinants of tax evasion in transition economies

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Cited by:

  1. Yue, Shujing & Lu, Rou & Shen, Yongchang & Chen, Hongtao, 2019. "How does financial development affect energy consumption? Evidence from 21 transitional countries," Energy Policy, Elsevier, vol. 130(C), pages 253-262.
  2. Pedroni, Florencia Verónica & Briozzo, Anahí & Pesce, Gabriela, 2022. "Firm-level determinants of business tax evasion in emerging economies: the case of Argentina [Determinantes microeconómicos de la evasión tributaria empresarial en economías emergentes: el caso de ," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 34(1), pages 83-117, December.
  3. Gabriela Chmelikova & Renata Kucerova & Helena Chladkova & Jindrich Spicka, 2024. "The dark side of economic success: ESG crime rate of European countries is driven by the conditions for doing business," MENDELU Working Papers in Business and Economics 2024-97, Mendel University in Brno, Faculty of Business and Economics.
  4. Florencia Verónica Pedroni & Anahí Briozzo & Gabriela Pesce, 2019. "¿Por qué no declarar todo? Determinantes de la subfacturación empresarial en la Argentina," Asociación Argentina de Economía Política: Working Papers 4186, Asociación Argentina de Economía Política.
  5. Prowd, Roosesvelt S. & Kollie, Genesis B., 2021. "Determinants of Tax Revenue in Liberia: An Empirical Investigation," African Journal of Economic Review, African Journal of Economic Review, vol. 9(2), April.
  6. James E. Payne & James W. Saunoris, 2020. "Corruption and Firm Tax Evasion in Transition Economies: Results from Censored Quantile Instrumental Variables Estimation," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 48(2), pages 195-206, June.
  7. Ahmad Farhan Alshira’h & Moh’d Alsqour & Abdalwali Lutfi & Adi Alsyouf & Malek Alshirah, 2020. "A Socio-Economic Model of Sales Tax Compliance," Economies, MDPI, vol. 8(4), pages 1-15, October.
  8. Samer Khouri & Lubos Elexa & Michal Istok & Andrea Rosova, 2019. "A Study from Slovakia on the Transfer of Slovak Companies to Tax Havens and Their Impact on the Sustainability of the Status of a Business Entity," Sustainability, MDPI, vol. 11(10), pages 1-18, May.
  9. Gennady Vasilievich Osipov & Vladimir Ivanovich Glotov & Svetlana Gennadievna Karepova, 2018. "Population in the shadow market: petty corruption and unpaid taxes," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(2), pages 692-710, December.
  10. Akmalia M. Ariff & Khairul Anuar Kamarudin, 2019. "Institutional Quality, Tax Avoidance, and Analysts' Forecast: International Evidence," Capital Markets Review, Malaysian Finance Association, vol. 27(2), pages 15-35.
  11. Habib Saragih, Arfah & Ali, Syaiful & Suwardi, Eko & Utomo, Hargo, 2024. "Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
  12. Dagmara Nikulin & Ewa Lechman, 2021. "Shadow Economy in Poland," SpringerBriefs in Economics, Springer, number 978-3-030-70524-4, September.
  13. Florencia Verónica Pedroni & Anahí Briozzo & Gabriela Pesce, 2022. "Determinants of unreported income in Latin American companies: a business perspective," International Journal of Economic Policy in Emerging Economies, Inderscience Enterprises Ltd, vol. 16(1), pages 58-83.
  14. Jorge Luis Tonetto & Josep Miquel Pique & Adelar Fochezatto & Carina Rapetti, 2024. "Tax Evasion and Company Survival: A Brazilian Case Study," Economies, MDPI, vol. 12(11), pages 1-18, October.
  15. Mihaela TULVINSCHI, 2024. "Study On Tax Compliance And Detection Of Possible Tax Evasion Behavior," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 12(1), pages 142-148, February.
  16. Emmanuelle Deglaire & Peter Daly & Fabrice Lec, 2021. "Exposure to tax dilemmas deteriorate individuals' self-declared tax morale," Economics of Governance, Springer, vol. 22(4), pages 363-397, December.
  17. Rubens Moura de Carvalho & Helena Coelho Inácio & Rui Pedro Marques, 2024. "An Empirical Analysis of Tax Evasion among Companies Engaged in Stablecoin Transactions," JRFM, MDPI, vol. 17(9), pages 1-18, September.
  18. Lumir Abdixhiku, Geoff Pugh, Iraj Hashi, 2018. "Business Tax Evasion in Transition Economies: A Cross-Country Panel Investigation," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 15(1), pages 11-36, June.
  19. Das, Khanindra Ch & Mahalik, Mantu Kumar & Sadorsky, Perry, 2023. "Tax provision by international subsidiaries of Indian extractive industry multinationals: Do environmental pollution and corruption matter?," Resources Policy, Elsevier, vol. 80(C).
  20. Christou Anna & Eriotis Nikolaos & Lomis Ioannis & Papadakis Spyros & Thalassinos Eleftherios, 2021. "The Greek VAT Gap: The Influence of Individual Economic Sectors," European Research Studies Journal, European Research Studies Journal, vol. 0(4 - Part ), pages 851-882.
  21. Ma, Yong & Jiang, Hao & Xiao, Weilin, 2021. "Tax evasion, audits with memory, and portfolio choice," International Review of Economics & Finance, Elsevier, vol. 71(C), pages 896-909.
  22. Ahmad Farhan Alshira¡¯h & Hijattulah Abdul-Jabbar, 2019. "A Conceptual Model of Sales Tax Compliance among Jordanian SMEs and Its Implications for Future Research," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(5), pages 114-114, May.
  23. Dagmara Nikulin & Ewa Lechman, 2021. "Shadow Economy in Poland: Results of the Survey," SpringerBriefs in Economics, in: Shadow Economy in Poland, chapter 0, pages 49-65, Springer.
  24. Goel, Rajeev K. & Mazhar, Ummad, 2024. "Cryptocurrency use and tax collections: Direct and indirect channels of influence," Journal of Financial Stability, Elsevier, vol. 72(C).
  25. Gentjan ÇERA & Maksim MEÇO & Edmond ÇERA & Sadik MALOKU, 2019. "The Effect Of Institutional Constraints And Business Network On Trust In Government: An Institutional Perspective," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2019(33), pages 6-19, December.
  26. repec:ers:journl:v:xxiv:y:2021:i:4b:p:851-882 is not listed on IDEAS
  27. Colin C. Williams & Besnik Krasniqi, 2018. "Explaining Informal Sector Entrepreneurship In Kosovo: An Institutionalist Perspective," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 23(02), pages 1-20, June.
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