Evaziunea fiscală. Studiu empiric pe cazul OCDE
Tax evasion. Empirical study on OECD case
Author(s): Andreea IordacheSubject(s): Politics / Political Sciences, Economy, Public Administration, Public Finances, Socio-Economic Research
Published by: EDITURA ASE
Keywords: tax evasion; OECD; estimates; cause-effect; development;
Summary/Abstract: This paper presents a perspective on tax evasion in OECD countries. Thus, starting from a series of estimates for this variable, are observed both the elements that have an impact on tax evasion and its effects on the economy. As tax evasion is a topic investigated for a considerable period of time, the paper highlights its evolution and development in the current macroeconomic context.
Journal: Colecția de working papers "ABC-ul Lumii Financiare"
- Issue Year: 2018
- Issue No: 6
- Page Range: 99-109
- Page Count: 11
- Language: Romanian