Since the 1950s (Schmölders, 1959) it is well known that behavioral aspects have an
influence on tax evasion or tax compliance. In particular, interactions among the various …

Both the power of tax authorities to detect and punish non-compliance and the perceived
trust in the tax authorities are generally assumed to affect tax compliance. In the present …

The purpose of this paper is to present the results of a meta-analysis of the relationship
between determinant factors and tax evasion based on deterrence approach. Using the …

This article provides an empirical contribution to deterrence analysis by evaluating the effect
of tax audits on compliance taxpayer behaviors over the 2004 to 2009 period. We use two …

This paper develops two new measures of labor tax avoidance (LTAV) based on social
contribution expenses reported in financial statements and tests them and their determinants …

Third-party reporting and employers' tax withholding are powerful compliance mechanisms,
as long as the employer and employee do not collude to evade. Using data from randomly …

This report documents how policy makers in EU Member States and enforcement authorities
can undertake 'horizon scanning'to identify trends in undeclared work. On the one hand, an …

Di Caro P. and Nicotra G. Short, long and spatial dynamics of informal employment,
Regional Studies. This paper analyses regional shadow labour markets. Cross-regional …

Purpose of the study: This article aims to analyze the effect of eight independent variables
(happiness, level of welfare, electoral participation, sex, age, marital status, type of …

Purpose This article intends to investigate on the undeclared work (UW) by involving several
features, which can be evaluated throughout a set of appropriate variables. The REBUS …