Review article

https://doi.org/10.18045/zbefri.2019.2.823

Tax evasion in the countries of Former Yugoslavia

Marko Crnogorac orcid.org/0000-0002-5302-2081 ; University of Vigo, Faculty of Economic & Business Sciences,Spain
Santiago Lago-Peñas orcid.org/0000-0003-4601-8655 ; University of Vigo, Faculty of Business and Tourism,Spain

Abstract

This article presents estimates of tax evasion in all Former Yugoslavian countries for various years and taxes during the last two decades. The scarcely available fiscal and national accounts data only allow us to provide approximate estimates. Nevertheless, they are a useful contribution to the existing literature in a unique sense since tax evasion is estimated for the very first time for some of the countries. The main aggregate assessment of tax evasion is based on data for shadow economy and tax burden. In addition, this research finding provides more specific measures of evasion for some single taxes that are based on data discrepancies from different sources. Lastly, we derive implications for the controls of tax evasion and the observed tax collections

Keywords

tax collection; shadow economy

Hrčak ID:

231310

URI

https://hrcak.srce.hr/231310

Publication date:

27.12.2019.

Article data in other languages: croatian

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