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Tax Evasion and Tax Fraud – Theoretical Models and Fiscal Decisions

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  • Andrey Zahariev

Abstract

This paper search on the characteristics and factors of the hidden economy. There are examined problems, concerned with the theoretical models of tax evasion and tax fraud. Finally it is discussed the possible fiscal decisions against growing hidden economy.

Suggested Citation

  • Andrey Zahariev, 2000. "Tax Evasion and Tax Fraud – Theoretical Models and Fiscal Decisions," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 103-124.
    • Handle: RePEc:bas:econst:y:2000:i:1:p:103-124
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    References listed on IDEAS

    as
    1. Andrew Dilnot & C. N. Miller, 1981. "What do we know about the black economy?," Fiscal Studies, Institute for Fiscal Studies, vol. 2(1), pages 58-73, March.
    2. Cowell, Frank A, 1985. "The Economic Analysis of Tax Evasion," Bulletin of Economic Research, Wiley Blackwell, vol. 37(3), pages 163-193, September.
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