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

Author(s): Andrey Zahariev
Subject(s): Economy
Published by: Институт за икономически изследвания при Българска академия на науките

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.

  • Issue Year: 2000
  • Issue No: 1
  • Page Range: 103-124
  • Page Count: 22
  • Language: Bulgarian