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CAUSES OF THE UNOFFICIAL ECONOMY IN NEW EU MEMBER STATES
Davor Mikulić
Andrea Galić Nagyszombaty
Sažetak
The aim of the paper is to test the impact of various
potential causes of unofficial economy in new member
states (NMS). The hypothesis of the paper is that
the most significant factors in NMS are the tax burden
and the overall institutional environment. Paper
uses unofficial economy estimates based on MIMIC
and exhaustiveness of national account approaches
over a longer period. A panel data method is used in
econometric models in which various indicators of
the intensity of regulations, tax burden, institutional
framework and labour market conditions are used as
potential factors able to explain cross-country differences
in the sizes and trends in the unofficial economies.
Ključne riječi
nofficial economy; Tax evasion; Institutional framework; New member states; Croatia
Hrčak ID:
133119
URI
Datum izdavanja:
1.12.2013.
Posjeta: 1.701 *