Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/212462 
Autor:innen: 
Erscheinungsjahr: 
1999
Schriftenreihe/Nr.: 
BOFIT Discussion Papers No. 3/1999
Verlag: 
Bank of Finland, Institute for Economies in Transition (BOFIT), Helsinki
Zusammenfassung: 
This paper discusses Russia's "black cash" economy.Using interviews and survey data, we examine the mechanics of several distinctly Russian tax evasion schemes and attempt a rough estimate of the scale and dynamics involved in tax evasion based on black cash.Entrepreneurs' opinions are also used to get an idea of the incentives and costs of black cash tax evasion.We next describe the apparent economic consequences of black cash tax evasion and formulate general formal conditions for successful evasion at firm level.Finally, we recommend several policy measures to reduce the incentives to such behaviour and discuss questions for future research.
Schlagwörter: 
tax evasion
informal business activity
"black cash"
Russia
Persistent Identifier der Erstveröffentlichung: 
ISBN: 
951-686-904-1
Dokumentart: 
Working Paper

Datei(en):
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