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| Author: | McDonald, F. Dwyer, M. Wendt, F. |
| Title: | Italy's black economy: corporate indiscretion - the primrose path |
| Journal: | Management Decision
1994 : VOL. 32:3, p. 49-52 |
| Index terms: | ITALY SMALL BUSINESS TAXATION |
| Language: | eng |
| Abstract: | The black economy is a term used to denote a set of illegal economic and business arrangements which operate in parallel with legal systems. The following case will depict and explain the proceedings and instruments used by the companies involved in the black economy and the measures taken by the fiscal administration to prevent them. The objective of companies involved in the black economy is to evade taxes levied on their business operations. The case will concentrate on tax evasion by industrial enterprises. |
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