underground economy and tax gap

Underground Economy And Tax Gap

Tax evasion and the underground economy*

The problem of tax evasion arises in an economy in which every taxpayer regards the output of the public sector as independent of her actions and the taxpayer can be audited by the public authority and fined, if found guilty. Earlier contributions to the study of tax evasion in a game-theoretical framework include Sandmo (1981), Reinganum and Wilde (1985, 1986), Graetz et al. (1986), Greenberg ...

The Underground Economy

DDoS DDoS is distributed denial of service, or an attack that focuses on using the power of a large number of computers to deny users access to a particular service. This attack is powerful and can often bring down entire websites by hitting them with a large amount of traffic. It is difficult to defend against when the attacker is using a botnet because the machines are distributed across the ...

Does underground economy respond symmetrically to tax changes? Evidence from Greece

We employ Greek data over the period 196

The Impact of Effective Corporate Governance on the Relationship between Tax Gap and Future Profit Changes in Iranian Economy

The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil and the deficit resulting from revenue - dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax income indicates the existence of a relatively significant tax gap. The tax gap is the difference be...

Covertly Probing Underground Economy Marketplaces

Cyber-criminals around the world are using Internet-based communication channels to establish trade relationships and complete fraudulent transactions. Furthermore, they control and operate publicly accessible information channels that serve as marketplaces for the underground economy. In this work, we present a novel system for automatically monitoring these channels and their participants. Ou...