TAX EVASION: QUANTITATIVE AND QUALITATIVE FACTORS OF IMPACT

Iulian Viorel Brasoveanu () and Laura Obreja Brasoveanu ()

Theoretical and Applied Economics, 2011, vol. 5(558)(supplement), issue 5(558)(supplement), 410-416

Abstract: The aim of this paper is to identify the impact factors, both qualitative and quantitative, on tax evasion. This analysis is based on a synthesis of the most relevant publications in the field. We can identify several types of impact factors, grouped into: traditional factors, the characteristics of taxpayer’s, the characteristics of fiscal systems in different countries.

Keywords: tax evasion; fiscal policy; behavior of economic agents. (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:5(558)(supplement):y:2011:i:5(558)(supplement):p:410-416

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