evasion and hidden employment. Through interviews with CEOs of major companies on the market and a few of their employees, the … only lead to alterations in the degree of tax evasion if the financial situation, market position of the enterprise, and …

In this paper I take a 'public choice' approach to the problem of tax evasion. Moreover, I assume that people will be … more willing to pay their taxes when they trust the government more. Thus, we would expect that tax evasion would be lower …, ceteris paribus, the more responsive governments are to their citizens’ wishes. Finally, since the level of tax evasion …

Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have … evasion, or tax flight, and evaluated it as positive, neutral or negative. The results indicate that social representations … differ with respect to tax avoidance, tax evasion, and tax flight. Tax evasion was perceived rather negatively, tax flight …

costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. …