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

Tax evasion in the countries of Former Yugoslavia

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

Fulltext: english, pdf (831 KB) pages 823-851 downloads: 32* cite
APA 6th Edition
Crnogorac, M. & Lago-Peñas, S. (2019). Tax evasion in the countries of Former Yugoslavia. Zbornik radova Ekonomskog fakulteta u Rijeci, 37 (2), 823-851. https://doi.org/10.18045/zbefri.2019.2.823
MLA 8th Edition
Crnogorac, Marko and Santiago Lago-Peñas. "Tax evasion in the countries of Former Yugoslavia." Zbornik radova Ekonomskog fakulteta u Rijeci, vol. 37, no. 2, 2019, pp. 823-851. https://doi.org/10.18045/zbefri.2019.2.823. Accessed 5 Jun. 2020.
Chicago 17th Edition
Crnogorac, Marko and Santiago Lago-Peñas. "Tax evasion in the countries of Former Yugoslavia." Zbornik radova Ekonomskog fakulteta u Rijeci 37, no. 2 (2019): 823-851. https://doi.org/10.18045/zbefri.2019.2.823
Harvard
Crnogorac, M., and Lago-Peñas, S. (2019). 'Tax evasion in the countries of Former Yugoslavia', Zbornik radova Ekonomskog fakulteta u Rijeci, 37(2), pp. 823-851. https://doi.org/10.18045/zbefri.2019.2.823
Vancouver
Crnogorac M, Lago-Peñas S. Tax evasion in the countries of Former Yugoslavia. Zbornik radova Ekonomskog fakulteta u Rijeci [Internet]. 2019 [cited 2020 June 05];37(2):823-851. https://doi.org/10.18045/zbefri.2019.2.823
IEEE
M. Crnogorac and S. Lago-Peñas, "Tax evasion in the countries of Former Yugoslavia", Zbornik radova Ekonomskog fakulteta u Rijeci, vol.37, no. 2, pp. 823-851, 2019. [Online]. https://doi.org/10.18045/zbefri.2019.2.823
Fulltext: croatian, pdf (831 KB) pages 823-851 downloads: 51* cite
APA 6th Edition
Crnogorac, M. & Lago-Peñas, S. (2019). Utaja poreza u zemljama bivše Jugoslavije. Zbornik radova Ekonomskog fakulteta u Rijeci, 37 (2), 823-851. https://doi.org/10.18045/zbefri.2019.2.823
MLA 8th Edition
Crnogorac, Marko and Santiago Lago-Peñas. "Utaja poreza u zemljama bivše Jugoslavije." Zbornik radova Ekonomskog fakulteta u Rijeci, vol. 37, no. 2, 2019, pp. 823-851. https://doi.org/10.18045/zbefri.2019.2.823. Accessed 5 Jun. 2020.
Chicago 17th Edition
Crnogorac, Marko and Santiago Lago-Peñas. "Utaja poreza u zemljama bivše Jugoslavije." Zbornik radova Ekonomskog fakulteta u Rijeci 37, no. 2 (2019): 823-851. https://doi.org/10.18045/zbefri.2019.2.823
Harvard
Crnogorac, M., and Lago-Peñas, S. (2019). 'Utaja poreza u zemljama bivše Jugoslavije', Zbornik radova Ekonomskog fakulteta u Rijeci, 37(2), pp. 823-851. https://doi.org/10.18045/zbefri.2019.2.823
Vancouver
Crnogorac M, Lago-Peñas S. Utaja poreza u zemljama bivše Jugoslavije. Zbornik radova Ekonomskog fakulteta u Rijeci [Internet]. 2019 [cited 2020 June 05];37(2):823-851. https://doi.org/10.18045/zbefri.2019.2.823
IEEE
M. Crnogorac and S. Lago-Peñas, "Utaja poreza u zemljama bivše Jugoslavije", Zbornik radova Ekonomskog fakulteta u Rijeci, vol.37, no. 2, pp. 823-851, 2019. [Online]. https://doi.org/10.18045/zbefri.2019.2.823

Abstracts
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

[croatian]

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