Influence of Inheritance Tax on the Size of Shadow Economy and the Volume of Tax Evasion

Abstract The objective of the paper is to investigate influence inheritance tax on amount evasion in different countries. among most unpopular taxes. It assumed, that taxes, such as tax, have a measurable evasion. Countries levy taxes and countries which don’t are compared their success fighting shadow economy over longer period (1991 – 2017). For that, data from Medina Schneider 2019 about development OECD revenue used. approach is, find dependencies between size economy. results show, abolished not anymore successful than they were before. There also evidence, with relatively high able fight same extent, low Therefore, terms reducing evasion, it recommended abolish already introduced but rather continue levying moderate tax.