Which Is More Efficient in Fighting Tax Evasion: The Carrot or the Stick? A Cross-Country Comparison around the World

Bãtrâncea Larissa-Magareta (), Bãtrâncea Ioan () and Nichita Ramona-Anca ()
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Bãtrâncea Larissa-Magareta: Babeº-Bolyai University Cluj-Napoca, Faculty of Business
Bãtrâncea Ioan: Babeº-Bolyai University Cluj-Napoca, Faculty of Economics and Business Administration
Nichita Ramona-Anca: Babeº-Bolyai University Cluj-Napoca, Faculty of Economics and Business Administration

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 3, 60

Abstract: Regardless of the economic development status, type of government or citizens’ trust level in tax authorities, tax evasion is a ubiquitous phenomenon across societies and a proof that people tend to display the same behavior all around the world. As tax evasion hinders economic growth and affects the provision of high quality public goods, tax authorities try to mitigate taxpayers’ tendency of dodging taxes by implementing either deterrence-based or reward-based strategies. The present paper offers some insights into the strategies used by tax authorities in different countries around the world to fight tax evasion and highlights the most cost-efficient and cutting edge ones.

Keywords: tax evasion; taxpayers; tax authorities; carrot and stick strategies. (search for similar items in EconPapers)
JEL-codes: G02 G28 H26 (search for similar items in EconPapers)
Date: 2012
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