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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50201 - Economic Theory

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název periodika

Society and Economy

ISSN

1588-9726

e-ISSN

—

Svazek periodika

43

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

HU - Maďarsko

Počet stran výsledku

17

Strana od-do

21-37

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85103520885