This paper reviews the meaning and measurement of unobserved economies germane to
tax evasion and macroeconomic information systems. These include the unreported, non …

Purpose–The purpose of this article is to make a clear-cut distinction between tax evasion
and neighbouring notions, present the theoretical justifications for the determinants of tax …

Purpose The main purpose of this paper is to explore size of the shadow economy of 31
European Countries in 2014 and size of the shadow economy of 28 European Union …

Partiendo de una perspectiva que entiende a la tributación como una herramienta central
para viabilizar la implementación de políticas públicas en el marco de la Agenda 2030 del …

This paper sets out some tools for understanding the performance of the value added tax
(VAT). Applying a decomposition of VAT revenues (as a share of GDP) to the universe of …

This study examines the role of institutional environment quality (IEQ) in the relationship
between national culture (NC) and tax evasion (TE). Prior research examined the direct …

The objective of the paper is to reveal the methodology used to examine the tax gap and
calculate the tax gap for all EU states over 2011-2014. The paper draws on the review of …

Taxation is one of the main components of a country's fiscal space. Its internal origin and the
accountability it creates between rulers and populations make it a key element in financing …

Purpose This paper aims to examine the relationship between the level of sustainability and
tax evasion and test whether the level of corruption moderates such a relationship …

Purpose The purpose of this paper is to present an up-to-date estimation of the tax gaps
(TGs) of 35 countries (28 EU member states and 7 additional countries–Australia, Canada …