ISBN:
9781781006740
Language:
English
Pages:
1 Online-Ressource (viii, 200 pages)
,
diagrams
Series Statement:
Edward Elgar E-Book Archive
Parallel Title:
Erscheint auch als Tax evasion and the shadow economy
DDC:
338.5
Keywords:
Steuervermeidung
;
Steuerstrafrecht
;
Schattenwirtschaft
;
Industrieländer
;
Corporations Corrupt practices
;
Tax evasion
;
Informal sector (Economics)
;
Electronic books
;
Konferenzschrift
;
Bibliografie
;
Steuerhinterziehung
;
Schattenwirtschaft
Abstract:
Leading scholars examine recent evidence from theoretical and empirical research on tax compliance and tax evasion, and provide an in-depth analysis of underlying methods. Strategies to fight tax evasion are evaluated and the motivations behind it are explored, as are the impact and size of the shadow economy in Europe. As well as promoting a better understanding of the issues, this book intends to stimulate further debate and, in so doing, broaden the exchange of ideas and concepts. Comparing and contrasting differences and common elements of both tax evasion and the shadow economy, this unique book will prove a fascinating and enlightening read for scholars of economics in general, and public sector, public choice and Austrian economics more specifically. Professionals in ministries of finance and national offices of statistics, dealing with tax evasion will also find the book to be an illuminating read.
DOI:
10.4337/9781781006740
URL:
Volltext
(Deutschlandweit zugänglich)
URL:
Deutschlandweit zugänglich
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