Tax Evasion - Generating and Complementary Effect of the Shadow Economy
نویسندگان
چکیده
منابع مشابه
Estimating Shadow Economy and Tax Evasion by Considering the Variables of Government Financial Discipline and Behavioral Factors in Iran’s Economy
L ow tax incomes and the large size of the government in Iran lead into budget deficit, which increases the inflation rate. It also causes economic instability and fluctuations in inflation, leading to tax non-compliance and the transfer of people to the informal economy. Therefore, considering the variables of financial discipline and behavioral factors, this research examines the e...
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We consider non-stationary time-series data for the size of the hidden economy and for tax-related prosecutions in New Zealand. The two series are found to be cointegrated, and there is strong evidence of Granger causality from prosecutions to hidden activity. There is no significant evidence of reverse causality. Author Contact: Professor David E. A. Giles, Department of Economics, University ...
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ژورنال
عنوان ژورنال: Annals of Dunarea de Jos University of Galati. Fascicle I. Economics and Applied Informatics
سال: 2020
ISSN: 1584-0409,2344-441X
DOI: 10.35219/eai15840409138