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