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The Influence of Tax Compliance Gap on the Economic Activity

Summary/Abstract: The problem of tax compliance gap is harmful not only for the state but also for enterprises.Existence of tax compliance gap distorts the competition between firms that pay taxeslegally and those that operate in shadow economy. Tax compliance gap can also cause the risein tax burdens of honest taxpayers because the state may flip unpaid taxes on them. Accordinglyas well state as enterprises should be interested in bounding the tax compliance gap.The aim of paper is to answer the question if one can effectively decrease this problem.

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