Укриването на данъци пряко следствие ли е от размера на ставките?
Is tax evasion a direct effect of the tax rates' size?
Subject(s): Social Sciences, Economy, Education, Business Economy / Management, Micro-Economics, Higher Education , Financial Markets, Public Finances, Accounting - Business Administration
Published by: Нов български университет
Keywords: Tax evasion; Tax rate; Tax burden
Summary/Abstract: Tax evasion is a serious problem for every country. It is believed that by lowering tax rates this problem can be overcome. Does this idea unambiguously support the economic theory? Or is tax evasion a phenomenon that is rooted in a much wider range of money? This article will look at the baseline economic discussion on this issue, and more thoroughly outline the “classic” quantitative model of tax evasion. It makes it clear that evasion of taxes is not directly dependent on the size of tax rates. Consequently, the public discussion based exclusively on this factor is one-sided and does not affect this phenomenon in full, which is a prerequisite for it to remain barren.
- Issue Year: 3/2018
- Issue No: 1
- Page Range: 63-67
- Page Count: 5
- Language: Bulgarian