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Which Is More Efficient in Fighting Tax Evasion: The Carrot or the Stick? A Cross-Country Comparison around the World

Author

Listed:
  • Bãtrâncea Larissa-Magareta

    (Babeº-Bolyai University Cluj-Napoca, Faculty of Business)

  • Bãtrâncea Ioan

    (Babeº-Bolyai University Cluj-Napoca, Faculty of Economics and Business Administration)

  • Nichita Ramona-Anca

    (Babeº-Bolyai University Cluj-Napoca, Faculty of Economics and Business Administration)

Abstract

Regardless of the economic development status, type of government or citizens’ trust level in tax authorities, tax evasion is a ubiquitous phenomenon across societies and a proof that people tend to display the same behavior all around the world. As tax evasion hinders economic growth and affects the provision of high quality public goods, tax authorities try to mitigate taxpayers’ tendency of dodging taxes by implementing either deterrence-based or reward-based strategies. The present paper offers some insights into the strategies used by tax authorities in different countries around the world to fight tax evasion and highlights the most cost-efficient and cutting edge ones.

Suggested Citation

  • Bãtrâncea Larissa-Magareta & Bãtrâncea Ioan & Nichita Ramona-Anca, 2012. "Which Is More Efficient in Fighting Tax Evasion: The Carrot or the Stick? A Cross-Country Comparison around the World," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(3), pages 1-60, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:3:p:60
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    More about this item

    Keywords

    tax evasion; taxpayers; tax authorities; carrot and stick strategies.;
    All these keywords.

    JEL classification:

    • G02 - Financial Economics - - General - - - Behavioral Finance: Underlying Principles
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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