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2018 | nr 17(2) | 20--30
Tytuł artykułu

Tax Evasion Across Central and Eastern Europe: Evidence from a Panel Model

Autorzy
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
Mobilization of domestic revenue is of paramount importance in the context of the Central and Eastern Europe since most of these regional countries are dependent on multidimensional development assistance which are expected to exhibit a decreasing trend in future. However, the low ratio of tax revenue to GDP scenario across CEE is a major area of deep concern for the associated countries that have been ineffective in making remarkable improvements in their respective tax-GDP ratio. Thus, this paper aims to fill the gap in existing literature by modeling the tax evasion phenomenon across Estonia, Latvia, Lithuania, Czech Republic, Slovakia, Poland, Hungary, and Slovenia, Romania, Bulgaria and Croatia. The author employ annual data of relevant macroeconomic variables for the time period between 2004 and 2016. As part of the regression model, the authors express the tax-GDP ratio as a function of macroeconomic factors attributing to tax compliance in these countries. The collected data was analyzed using panel estimation techniques were also considered for robustness of the findings.(original abstract)
Rocznik
Numer
Strony
20--30
Opis fizyczny
Twórcy
  • Nicolaus Copernicus University, Torun, Poland
Bibliografia
  • Bai, J., & Kao, C. (2006). On the estimation and inference of a panel cointegration model with cross-sectional dependence. In: Baltagi B. H. (Ed.), Panel data econometrics: theoretical contributions and empirical applications, Amsterdam: Elsevier.
  • Baltagi B. H., Econometric Analysis of Panel Data, Third edition, John Wiley & Sons Ltd, 2005.
  • Caballé, J, Panadés, J, Inflation, tax evasion, and the distribution of consumption, Journal of Macroeconomics, Vol. 26 (4)/2004.
  • Chang J., Lai C., Collaborative tax evasion and social norms: why deterrence does not work, Oxford Economic Papers, 56(2)/2004.
  • Crocker K., Slemrod J., Corporate Tax Evasion with Agency Costs, Journal of Public Economics, 89(9-10)/ 2005.
  • Dumitrescu E.I.,Hurlin, C., Testing for Granger non-causality in heterogeneous panels,Economic Modelling, 29(4)/ 2012.
  • Fishburn G., Tax Evasion and Inflation, Australian Economic Papers, 20/1981
  • Hansen BE. ,Rethinking the Univariate Approach to Unit Root Testing: Using Covariates to Increase Power, Econometric Theory, 11(5)/ 1995b.
  • Hausman, J. A., Specification tests in econometrics. Econometrica, 46 (6)/1978.
  • Im KS, Pesaran MH, Shin Y., Testing for Unit Roots in Heterogeneous Panels, Journal of Econometrics, 115(1)/2003.
  • Levin A, Lin CF, Chu CSJ., Unit Root Tests in Panel Data: Asymptotic and Finite- Sample Properties, Journal of Econometrics, 108(1)/ 2002.
  • McCaffery E., Slemrod J., Toward an Agenda for Behavioral Public Finance, University of Southern California Law School Law and Economics, Working Paper Series No. 21, 2004.
  • Murshed M., Saadat S. Y., Modeling Tax Evasion across South Asia: Evidence from Bangladesh, India, Pakistan, Sri Lanka and Nepal, Journal of Accounting, Finance and Economics, Vol. 8(1)/2018.
  • Nur-tegin K., Determinants of Business Tax Compliance, The Berkley Electronic Journal of Economic Analysis and Policy, 8(1)/ 2008.
  • Pesaran, M. H., General diagnostic tests for cross section dependence in panels. Cambridge working papers in economics. No: 0435. Faculty of Economics, University of Cambridge, 2004.
  • Slemrod J., 'Cheating Ourselves: The Economics of Tax Evasion', Journal of Economic Perspectives, 21(1)/ 2007.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171573522

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