THEORETICAL AND METHODOLOGICAL APPROACHES ON TAX EVASION
نویسندگان
چکیده
Measurement of an economic indicator or phenomenon starts by defining it first and determining its components. Tax evasion as a component the underground economy is that hard to be observed estimated because hidden nature. To able compare figures for tax from different countries, there need definition internationally accepted. This paper aims make literature review on find widely In this area, not only important but also legislation countries. We will look closely at given countries EU USA. literature, are several methods estimate economy. There direct (questionnaire), indirect (indicator methods), statistical (MIMIC), all them have their shortcomings. paper, shortcomings each method used in present discussed As conclusion, we can state moment accepted economy, making results addition, advantages disadvantages. None better than other. When estimating advised use more one method. At safe say link between theory empirical estimation still unsatisfactory. Keywords: evasion,
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ژورنال
عنوان ژورنال: DIEM
سال: 2021
ISSN: ['1849-3653', '1849-3645', '1849-5206']
DOI: https://doi.org/10.17818/diem/2021/1.19