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Shadow Economies and Tax Evasion: the Case of the Czech Republic, Poland and Hungary

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F21%3A43918721" target="_blank" >RIV/62156489:43110/21:43918721 - isvavai.cz</a>

  • Result on the web

    <a href="https://doi.org/10.1556/204.2020.00029" target="_blank" >https://doi.org/10.1556/204.2020.00029</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.1556/204.2020.00029" target="_blank" >10.1556/204.2020.00029</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Shadow Economies and Tax Evasion: the Case of the Czech Republic, Poland and Hungary

  • Original language description

    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.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database

  • CEP classification

  • OECD FORD branch

    50201 - Economic Theory

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2021

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Name of the periodical

    Society and Economy

  • ISSN

    1588-9726

  • e-ISSN

  • Volume of the periodical

    43

  • Issue of the periodical within the volume

    1

  • Country of publishing house

    HU - HUNGARY

  • Number of pages

    17

  • Pages from-to

    21-37

  • UT code for WoS article

  • EID of the result in the Scopus database

    2-s2.0-85103520885