A VAR Analysis Regarding Tax Evasion and Tax Pressure in Romania
The tax burden is viewed, in both empirical and theoretical studies, as the main determinant of tax evasion and the shadow economy. There is an increasing fiscal pressure which suggest that taxpayers are affected by a stable over-burden of fiscal pressure due to tax evasion. Furthermore, the stabili...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Ovidius University Press
2017-01-01
|
| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | http://stec.univ-ovidius.ro/html/anale/RO/2017-2/Section%20V/3.pdf |