Record Details

Tackling the Informal Sector in East-Central Europe

Journal of Tax Administration

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Field Value
 
Title Tackling the Informal Sector in East-Central Europe
 
Creator Williams, Colin C
Horodnic, Ioana A
 
Description To tackle participation in the informal sector, an emergent literature has called for the dominant deterrence approach, which increases the penalties and risks of detection, to be replaced and/or complemented by a tax morale approach that fosters citizens’ commitment to compliance. Applying logistic regression analysis to the results of a Eurobarometer survey of 11 East-Central European countries reveals that, although both approaches reduce the likelihood of participation in the informal sector, deterrence measures reduce participation only when tax morale is low and have little impact when tax morale is high. The paper then discusses the policy implications of these findings.
 
Publisher Journal of Tax Administration
 
Contributor —
 
Date 2017-12-06
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://JoTA.website/article/view/144
 
Source Journal of Tax Administration; Vol 3, No 2 (2017)
2059-190X
 
Language eng
 
Relation http://JoTA.website/article/view/144/109
 
Rights Copyright (c) 2017 Journal of Tax Administration