Tax evasion. Empirical study on OECD case Cover Image

Evaziunea fiscală. Studiu empiric pe cazul OCDE
Tax evasion. Empirical study on OECD case

Author(s): Andreea Iordache
Subject(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.

  • Issue Year: 2018
  • Issue No: 6
  • Page Range: 99-109
  • Page Count: 11
  • Language: Romanian