Naslov (eng)

The determinants of tax evasion: empirical evidence from Serbia

Autor

Đurović- Todorović, Jadranka
Đorđević, Marina
Ristić- Cakić, Milica

Opis (eng)

Fiscal authorities globally face tax evasion as a complex problem. Since there are no precise parameters to measure the factors influencing tax evasion, there is a variety of different interpretations among authors researching this domain of fiscal policy. Reviewing the thematic literature, we found that tax evasion factors have not been thoroughly examined comparing the standpoints of individuals and legal entities. This paper analyzes the attitudes and perceptions of individuals and legal entities on tax evasion in the Republic of Serbia, as well as the differences between them. Identification of the differences in the determinants of tax evasion by the economic entities enables the creation of the optimal design of anti-evasion policy.

Opis (eng)

Экономика. Информатика. 2021. Том 48, № 3 (514–527)

Jezik

engleski

Datum

2021

Licenca

Ovo delo je licencirano pod uslovima licence
Creative Commons CC BY-NC-ND 4.0 - Creative Commons Autorstvo - Nekomercijalno - Bez prerada 4.0 International License.

http://creativecommons.org/licenses/by-nc-nd/4.0/legalcode

Deo kolekcije (1)

o:2347

Radovi istraživača i saradnika Inovacionog centra Univerziteta u Nišu