Show simple item record

dc.contributor.authorKalistratov, Nikolay
dc.date.accessioned2024-07-14T06:58:35Z
dc.date.accessioned2024-07-14T06:58:36Z
dc.date.available2024-07-14T06:58:35Z
dc.date.available2024-07-14T06:58:36Z
dc.date.issued2024
dc.identifier.issn0323-9004
dc.identifier.urihttp://hdl.handle.net/10610/5012
dc.description.abstractTaxation, corruption, excessive regulations, and ineffective governance stand out as primary drivers behind the emergence of the "shadow economy" (also known as the "grey," "informal," or "unregistered" economy). The prevailing theoretical models suggest that these variables are closely interrelated and can lead to either a positive or negative balance. The positive balance is characterized by stable institutions, light regulatory burdens, a broad tax base, often high taxes and revenues, and a small size of the shadow economy. Conversely, the negative balance involves unstable institutions, excessive and burdensome regulation, diverse tax bases, low revenues, and a significant size of the shadow economy. The larger the tax wedge (the difference between the total labour cost and income after taxation), the larger the informal economy becomes. The aim of this study is to present the results of an empirical field research on employer and employee attitudes toward the shadow economy, along with a discussion of effective measures to limit the "grey sector."us_US
dc.publisherTsenov Publishing HouseEN_en
dc.relation.ispartofseries1;5
dc.subjectshadow economyus_US
dc.subjecttax evasionus_US
dc.subjectdisclosureus_US
dc.subjectenforcementus_US
dc.titleThe Shadow Economy And Tax Evasion – Behavioral Attitudes And Countermeasuresus_US
dc.typeArticleus_US


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record