The Hidden Economy: The Labor Market and Tax Evasion

Unemployment ◽  
1981 ◽  
pp. 176-183
Author(s):  
Arne Jon Isachsen ◽  
Steinar Strøm
Keyword(s):  
Labor Market ◽  
Tax Evasion ◽  
Hidden Economy

The Hidden Economy: The Labor Market and Tax Evasion

1980 ◽  
Vol 82 (2) ◽  
pp. 304 ◽  
Author(s):  
Arne Jon Isachsen ◽  
Steinar Strøm ◽  
Steinar Strom
Keyword(s):  
Labor Market ◽  
Tax Evasion ◽  
Hidden Economy

scholarly journals Issues, Challenges and Problems with Tax Evasion: The Institutional Factors Approach

2016 ◽  
Vol 18 (2) ◽  
pp. 187
Author(s):  
Mohd Rizal Palil ◽  
Marlin Marissa Malek ◽  
Abdul Rahim Jaguli
Keyword(s):  
Tax Evasion ◽  
The Body ◽  
Assessment System ◽  
Institutional Factors ◽  
Self Assessment ◽  
Tax System ◽  
Body Of Knowledge ◽  
Hidden Economy ◽  
Tax Education

Tax evasion, particularly in developing countries is a debatable issue. Evasion is a disease and needs to be minimized so that the black economy or hidden economy can be mitigated. This paper attempts to reveal the determinants of tax evasion from the institutional perspectives. The objective of this study is to identify the determinants of tax evasion a decade after the introduction of a Self-Assessment System (SAS). Three institutional perspectives of the determinants of tax evasion were examined, namely the probability of being detected, the role of the tax authority and the complexity of the tax system. The results suggested that the complexity of the system, and the probability of being detected had a significant impact on tax evasion. The results of this study could possibly contribute to the body of knowledge in lieu of combating tax evasion, as well as being an input to tax administrators and policymakers into which ways the determinants can affect compliance. The findings also provide an indicator for tax administrators of the relative importance of the tax system in assisting with the design of tax education programs, simplifying tax systems and developing a wider understanding of taxpayers’ behavior.

scholarly journals SHADOW EMPLOYMENT IN EASTERN EUROPE: PRACTICAL ASPECTS OF EVALUATION AND COUNTERACTION

2019 ◽  
Vol 20 (0) ◽  
pp. 485-491
Author(s):  
Marta Kopytko ◽  
Anna Pazieieva ◽  
Andrii Khorosheniuk ◽  
Mykhailo Matviienko ◽  
Мariya Vinichuk
Keyword(s):  
Labor Market ◽  
Eastern Europe ◽  
Informal Economy ◽  
Tax Evasion ◽  
Standard Of Living ◽  
Alternative Methods ◽  
Economic Systems ◽  
Strategic Control ◽  
Labor Migrants ◽  
The Impact

The paper outlines the main problems of shadowing of the labor market in Eastern Europe on the example of Ukraine and explores the factors that have a direct impact on them. A comparative analysis of the most widespread methods of tax evasion in Ukraine has been conducted. Using the software package MS Excel and CurveExpert 5.0, a study was made of the dynamics of the population employed in the informal economy during the period from 2001 to 2018; the impact of the level of labor market shadowing on the standard of living of the population of Ukraine, as well as the dynamics of the volume of remittances of labor migrants to Ukraine. The level of employment of the population in the informal sector of the economy is analyzed. It is proposed one of the alternative methods of economical and mathematical nature, with the help of which it is possible to conduct researches of the imbalance of economic systems, the construction of a mathematical model of balance on the basis of modeling of a small group using the graph theory, which will enable to carry out tactical and strategic control over the interaction of the main categories of the population in the labor market.

scholarly journals The learning path of the hidden economy: the tax burden and tax evasion in New Zealand

2001 ◽  
Vol 33 (14) ◽  
pp. 1857-1867 ◽  
Author(s):  
David E. A. Giles ◽  
Patrick J. Caragata
Keyword(s):  
New Zealand ◽  
Tax Evasion ◽  
Tax Burden ◽  
Learning Path ◽  
Hidden Economy
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