影子经济与逃税:捷克共和国、波兰和匈牙利的案例

Q2 Social Sciences

Society and Economy Pub Date : 2020-12-02 DOI:10.1556/204.2020.00029

Dennis Nchor

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引用次数: 4

摘要

本文考察了捷克共和国、匈牙利和波兰影子经济的驱动因素和规模。它还调查了这三个国家与这些影子经济活动相关的税收损失。采用多指标多原因(MIMIC)模型，并使用涵盖1990-2019年的时间序列数据。研究发现，捷克、匈牙利和波兰的影子经济规模分别为10.44%、11.18%和20.47%。研究结果还显示，1990-2019年间，捷克共和国的影子经济平均规模为14.92%，匈牙利为18.72%，波兰为22.85%。由于影子经济，捷克共和国损失了3.13%的货物和服务税收，2.83%的收入和利润税收，而匈牙利损失了5.05%的货物和服务税收，1.68%的收入和利润税收。波兰损失了5.25%的货物和服务税收，4.34%的收入和利润税收。

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Shadow economies and tax evasion: The case of the Czech Republic, Poland and Hungary

This paper examines the drivers and the size of the shadow economies of the Czech Republic, Hungary and Poland. It also investigates the tax losses associated with these shadow economic activities in all three countries. The Multiple Indicators and Multiple Causes (MIMIC) model is applied and uses time series data covering the period 1990–2019. The key findings show that the sizes of the shadow economies of the Czech Republic, Hungary and Poland are 10.44, 11.18 and 20.47% respectively. The results also show that the average size of the shadow economies between 1990–2019 was 14.92% in the Czech Republic, 18.72% in Hungary and 22.85% in Poland. The Czech Republic loses 3.13% of tax revenue from goods and services and 2.83% from incomes and profits as a result of the shadow economy, while Hungary loses 5.05% of tax revenue from goods and services and 1.68% from incomes and profits. Poland loses 5.25% of tax revenue from goods and services and 4.34% from incomes and profits.

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来源期刊

Society and Economy Social Sciences-Sociology and Political Science

CiteScore

1.50

自引率

0.00%

发文量

审稿时长

28 weeks

期刊介绍： The double-blind peer-reviewed journal publishes original research articles and book reviews in the fields of economics, social sciences, and business studies, which address social and economic issues in Central and Eastern Europe or have relevance for social and economic development in this region. While it welcomes articles from the international academic community, Society and Economy seeks in particular to provide an international forum for scholars working in the research traditions of this region. The journal welcomes submissions of high-quality and multi-disciplinary articles that address social, demographic, political, economic and industrial trends and challenges. Society and Economy is a gold open access journal since 2019 but authors are not requested to pay an article processing fee.