search query: @indexterm tax evasion / total: 119
reference: 23 / 119
Author: | Nam, C.W. Parsche, R. Schaden, B. |
Title: | Measurement of value added tax evasion in selected EU countries on the basis of national accounts data |
Journal: | IFO-Studien
2001 : VOL. 47:2, p. 127-144 |
Index terms: | EUROPEAN UNION TAX EVASION VALUE ADDED TAX |
Language: | eng |
Abstract: | Unlike the larger share of conventional empirical analyses which emphasise the predominance of direct taxation and measure the total size of tax evasion for the entire domestic economy of a country, this study primarily deals with the narrow aspect of tax evasion in the specific area of EU value added taxation. |
SCIMA