The intention of this paper is to analyze religiosity as a factor that potentially affects tax compliance. Studies in the 90s have shown that the puzzle of tax compliance is "why so many individuals pay their taxes" and not "why people evade taxes". It has been noted that compliance cannot be...

This paper studies the Marginal Cost of Funds (MCF) in the existence of tax evasion. When tax evasion is incorporated as a behavioral response to tax rate change, the MCF can be different than the previously estimated ones in the literature. We develop a general equilibrium model of tax evasion,...

In recent years, many developing countries have carried out reforms in their tax administration to increase their effciency in collecting taxes. In 2005, the tax authority in Turkey established Tax Offce Directorates (TODs) in 29 provinces for the purpose of controlling the underground economy,...

In recent years, many developing countries have carried out reforms in their tax administration to increase their effciency in collecting taxes. In 2005, the tax authority in Turkey established Tax Offce Directorates (TODs) in 29 provinces for the purpose of controlling the underground economy,...