Бягство от данъка и данъчната измама – теоретични модели и фискални решения
Tax Evasion and Tax Fraud – Theoretical Models and Fiscal Decisions

Summary/Abstract: This paper search on the characteristics and factors of the hidden economy. There are examined problems, concerned with the theoretical models of tax evasion and tax fraud. Finally it is discussed the possible fiscal decisions against growing hidden economy.

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