Semjén, András; Tóth, István János; Fazekas, Mihály - 2008
rules, and it focuses on changes in their tax behavior due to switching over to eva. Our results suggest that tax evasion … smaller enterprises in the hidden economy. Tax evasion has decreased even among the remaining part of the interviewed …-keeping and tax rules for enterprises under the eva increases the expected costs of tax evasion within this group of enterprises. …