Shadow Economy and Tax Evasion
Shadow economy and tax evasion are widely studied topics in economics and behavioural sciences. Still, determinants of the tax behaviour of individuals and firms (including psychological aspects and social and cultural norms and customs) are not fully understood. Additionally, questions related to t...
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| Format: | Online |
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| Language: | English |
| Published: |
MDPI - Multidisciplinary Digital Publishing Institute
2025
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| Online Access: | ONIX_20250812T095121_9783725833313_123 |
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| _version_ | 1869527647773523968 |
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| collection | Directory of Open Access Books |
| description | Shadow economy and tax evasion are widely studied topics in economics and behavioural sciences. Still, determinants of the tax behaviour of individuals and firms (including psychological aspects and social and cultural norms and customs) are not fully understood. Additionally, questions related to the evolution, operation, and design of formal institutions capable of effectively counteracting these two widespread and related phenomena remain (substantially) unanswered. Finally, fiscal policies fighting against shadow economy and tax evasion could (at least in the short term and in some countries) have adverse effects on economic growth and unemployment. This Special Issue Reprint contributed to improving the understanding of several aspects of shadow economy and tax evasion. It comprises 12 papers, both theoretical and empirical, by scholars and experts in the field. |
| format | Online |
| id | doab-20.500.12854ir-165174 |
| institution | Directory of Open Access Books |
| language | eng |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | MDPI - Multidisciplinary Digital Publishing Institute |
| publisherStr | MDPI - Multidisciplinary Digital Publishing Institute |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1651742025-08-12T08:09:10Z Shadow Economy and Tax Evasion Lisi, Gaetano shadow economy (from the micro and/or macro level) economic growth and informal economy shadow economy and unemployment shadow economy and illegal activities formal and informal institutions tax behaviour (from the consumer and/or firm point of view) tax evasion tax avoidance tax systems optimal fiscal policy social and cultural norms, customs and psychological aspects of tax behaviour thema EDItEUR::K Economics, Finance, Business and Management Shadow economy and tax evasion are widely studied topics in economics and behavioural sciences. Still, determinants of the tax behaviour of individuals and firms (including psychological aspects and social and cultural norms and customs) are not fully understood. Additionally, questions related to the evolution, operation, and design of formal institutions capable of effectively counteracting these two widespread and related phenomena remain (substantially) unanswered. Finally, fiscal policies fighting against shadow economy and tax evasion could (at least in the short term and in some countries) have adverse effects on economic growth and unemployment. This Special Issue Reprint contributed to improving the understanding of several aspects of shadow economy and tax evasion. It comprises 12 papers, both theoretical and empirical, by scholars and experts in the field. 2025-08-12T08:09:06Z 2025-08-12T08:09:06Z 2025 book ONIX_20250812T095121_9783725833313_123 9783725833313 9783725833320 https://directory.doabooks.org/handle/20.500.12854/165174 eng image/jpeg Attribution 4.0 International https://mdpi.com/books https://mdpi.com/books/pdfview/book/10566 MDPI - Multidisciplinary Digital Publishing Institute 10.3390/books978-3-7258-3332-0 10.3390/books978-3-7258-3332-0 46cabcaa-dd94-4bfe-87b4-55023c1b36d0 9783725833313 9783725833320 260 open access |
| spellingShingle | shadow economy (from the micro and/or macro level) economic growth and informal economy shadow economy and unemployment shadow economy and illegal activities formal and informal institutions tax behaviour (from the consumer and/or firm point of view) tax evasion tax avoidance tax systems optimal fiscal policy social and cultural norms, customs and psychological aspects of tax behaviour thema EDItEUR::K Economics, Finance, Business and Management Shadow Economy and Tax Evasion |
| title | Shadow Economy and Tax Evasion |
| title_full | Shadow Economy and Tax Evasion |
| title_fullStr | Shadow Economy and Tax Evasion |
| title_full_unstemmed | Shadow Economy and Tax Evasion |
| title_short | Shadow Economy and Tax Evasion |
| title_sort | shadow economy and tax evasion |
| topic | shadow economy (from the micro and/or macro level) economic growth and informal economy shadow economy and unemployment shadow economy and illegal activities formal and informal institutions tax behaviour (from the consumer and/or firm point of view) tax evasion tax avoidance tax systems optimal fiscal policy social and cultural norms, customs and psychological aspects of tax behaviour thema EDItEUR::K Economics, Finance, Business and Management |
| topic_facet | shadow economy (from the micro and/or macro level) economic growth and informal economy shadow economy and unemployment shadow economy and illegal activities formal and informal institutions tax behaviour (from the consumer and/or firm point of view) tax evasion tax avoidance tax systems optimal fiscal policy social and cultural norms, customs and psychological aspects of tax behaviour thema EDItEUR::K Economics, Finance, Business and Management |
| url | ONIX_20250812T095121_9783725833313_123 |