文章基本信息

标题：TAX EVASION: QUANTITATIVE AND QUALITATIVE FACTORS OF IMPACT
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作者：Brasoveanu, Iulian Viorel ; Obreja Brasoveanu, Laura
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2011
卷号：5(558)(supplement)
期号：5(558)(supplement)
页码：410-416
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：The aim of this paper is to identify the impact factors, both qualitative and quantitative, on tax evasion. This analysis is based on a synthesis of the most relevant publications in the field. We can identify several types of impact factors, grouped into: traditional factors, the characteristics of taxpayer’s, the characteristics of fiscal systems in different countries.
关键词：tax evasion; fiscal policy; behavior of economic agents.