Taxpayers' willingness to cooperate with the state and its institutions, in general, and their
willingness to pay taxes, in particular, depend on a variety of variables. While economists …

Purpose–Small business owners play an important role in the tax system. This paper seeks
to establish a framework to highlight the particular tax situation of small business owners …

Externalities comprise economic, social and/or environmental impacts arising from the
activities of an entity that are borne by others, at least in the short term. As they do not …

Activities associated with shadow economies are facts of life around the world. Most
societies attempt to control these activities through various measures such as punishment …

Tax evasion is a complex phenomenon which is influenced not just by economic motives but
by psychological factors as well. Economic-psychological research focuses on individual …

Illicit work, social security fraud, economic crime and other shadow economy activities are
fast becoming an international problem. This second edition uses new data to reassess …

This paper presents estimates of the shadow economy for 110 countries, including
developing, transition and developed OECD economies. The average size of the shadow …

This manuscript proposes that tax avoidance can be better understood and mitigated as a
sustainability problem. Tax avoidance is not just a financial problem for tax authorities, but …

In this paper the main focus lies on the shadow economy and on work in the shadow in
OECD, developing and transition countries. Besides informal employment in the rural and …

Self assessment system (SAS) has become the key administrative approach for both
personal and corporate taxation in developed countries including the USA, UK and …