Duc Hong Vo; Nguyen, Ha; Tan Manh Vo; McAleer, Michael - In: Risks : open access journal 8 (2020) 2/38, pp. 1-16
Tax evasion, which is typically considered an illegal activity, is a critical problem and is considered a barrier to … to evade taxes. Measuring tax evasion is problematic due to data requirements and inadequacies. Few tax evasion indices … to develop a new tax evasion index (TEI) using the most substantial and recent data from the standardized World Bank …