Tax evasion in Former Yugoslavian countries

Marko Crnogorac and Santiago Lago-Peñas

No 1811, Working Papers. Collection A: Public economics, governance and decentralization from Universidade de Vigo, GEN - Governance and Economics research Network

Abstract: This article estimates tax evasion in all Former Yugoslavian countries during the last two decades. The scarcely available fiscal and national accounts data only allow an estimate of tax evasion based on data on the shadow economy. Nevertheless, the contribution of this paper to the existing literature is unique since tax evasion is estimated for the first time for some of the countries. We also estimate evasion of some single taxes. Lastly, we derive implications for the control of tax evasion and observed tax collections.

Keywords: Tax evasion; Yugoslavia. (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Pages: 27 pages
Date: 2018-03
New Economics Papers: this item is included in nep-iue, nep-pbe, nep-pub and nep-tra
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:gov:wpaper:1811

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