Purpose The purpose of this paper is to conduct a systematic review of the factors that shape
tax morale. A large range of random explanatory variables identified in the literature as …

This paper reviews the meaning and measurement of unobserved economies germane to
tax evasion and macroeconomic information systems. These include the unreported, non …

The endeavor to implement the 2030 Agenda of national and international stakeholders
became increasingly impetuous, considering the wide range of uncertainties and risks. The …

Using the multiple indicator-multiple cause (MIMIC) approach, this paper generates a novel
global database by estimating the size of the shadow economy for 157 countries over 1991 …

We undertake an extended discussion of the latest developments about the existing and
new estimation methods of the shadow economy. New results on the shadow economy for …

Despite tax being a fundamental method to redistribute wealth and achieve a sustainable
economic and social system, tax agencies and institutions in most countries are struggling …

This paper presents various methods used for estimating the size of the shadow economy.
Each method is evaluated and its strengths and weaknesses are discussed, as well as …

Having in mind the main debate “grease the wheels” vs.“sand the wheels”, the main
objective of this study is to find the way in which corruption and shadow economy influence …

In recent years, scholars adopting institutional theory have explained the tendency of
entrepreneurs to operate in the informal sector to be a result of the asymmetry between …

The slippery slope framework of tax compliance integrates different determinants of tax
compliance and assigns them to one of two major dimensions. Accordingly, tax compliance …