ERN: Other Institutions & Transition Economics: Underground Economy (Topic)最新文献

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Tax Evasion As a Crime: A Survey of Perception in Kosovo 逃税是一种犯罪:对科索沃的看法调查

ERN: Other Institutions & Transition Economics: Underground Economy (Topic) Pub Date : 2016-10-16 DOI: 10.2139/ssrn.2987724

Agim Mamuti, Robert W. McGee

{"title":"Tax Evasion As a Crime: A Survey of Perception in Kosovo","authors":"Agim Mamuti, Robert W. McGee","doi":"10.2139/ssrn.2987724","DOIUrl":"https://doi.org/10.2139/ssrn.2987724","url":null,"abstract":"The goal of this paper is to explore the perception of Kosovo’s citizens of the severity of tax evasion relative to other crimes and abuses. Perception of tax evasion may somewhat clarify the degree of rebelliousness with the tax laws. Using data from a self-administered survey and a personnel structured interview, the results of mean and comparative analysis will be examined to show where the tax evasion is ranked in Kosovo in the list of fifty listed crimes. \u0000Studies, conducted about the perceptions of tax evasion as a crime, have suggested that the tax non-compliance environment has been created from the perception of the taxpayers towards tax evasion as a non-serious crime. Consequently, the degree of non-compliance with the tax laws could be explained somewhat by the perception towards the tax evasion. And, it is obvious that the public's perception of the severity of a crime has important implications for society. \u0000However, those studies are inconclusive in explaining the variability of the perceptions towards tax evasion as a crime. Despite that fact that these researches conducted on this area in US, Australia, and Malaysia are a few, a study about the perception of tax evasion in Kosovo does not exist. Evidence on tax evasion perception found in the developing countries may not be generalized to the context of Kosovo because of the differences in the environmental factors such as economy, business, culture, and regulations. Consequently, differences in the environmental factors are expected to cause differences in the perception. \u0000The results of this study should be useful to business and government representatives in Kosovo and elsewhere in the Balkans or wider.","PeriodicalId":166544,"journal":{"name":"ERN: Other Institutions & Transition Economics: Underground Economy (Topic)","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115045470","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

China's Housing Bubble Burst? 中国房地产泡沫破裂?

ERN: Other Institutions & Transition Economics: Underground Economy (Topic) Pub Date : 2016-04-01 DOI: 10.1111/ecot.12093

Tiewa Liu, Hsuling Chang, Chi-Wei Su, Xu-Zhao Jiang

引用次数: 34

Revealed Informal Activity 揭示的非正式活动

ERN: Other Institutions & Transition Economics: Underground Economy (Topic) Pub Date : 2011-04-11 DOI: 10.2139/ssrn.1806408

Ralitza Dimova, Ira N. Gang, John S. Landon-Lane

{"title":"Revealed Informal Activity","authors":"Ralitza Dimova, Ira N. Gang, John S. Landon-Lane","doi":"10.2139/ssrn.1806408","DOIUrl":"https://doi.org/10.2139/ssrn.1806408","url":null,"abstract":"What does it mean to be in the informal sector? Many characterizations have been used in the literature, for example, firms that are unregistered or employ a small workforce or firms/economic enterprises that do not have access to formal capital markets. But many people participate in both formal and informal activities, while classification of participation is often based on primary employment. This creates limitations to the analytical power of existing measures of informality. We develop a method for assigning households to the informal sector by inferring informal sector activity using income and expenditure surveys. We apply this method to the case of Bulgaria using LSMS income and expenditure surveys before and after a significant economic reform and compare it to those made using other indicators of informal sector activity. Our work shows that the informal sector acts as a buffer for households during periods of crisis when formal sector employment opportunities are limited. It shows the limitations of alternative stylized measures of informality in assessing the vulnerability of households involved in the informal sector, especially during periods of extreme economic hardship.","PeriodicalId":166544,"journal":{"name":"ERN: Other Institutions & Transition Economics: Underground Economy (Topic)","volume":"132 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124561689","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4