Tax Evasion and Tax Fraud – Theoretical Models and Fiscal Decisions

Andrey Zahariev

Economic Studies journal, 2000, issue 1, 103-124

Abstract: This paper search on the characteristics and factors of the hidden economy. There are examined problems, concerned with the theoretical models of tax evasion and tax fraud. Finally it is discussed the possible fiscal decisions against growing hidden economy.

Date: 2000
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Persistent link: https://EconPapers.repec.org/RePEc:bas:econst:y:2000:i:1:p:103-124

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