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Measuring Tax Evasion. Conceptual Approaches

Author

Listed:
  • Cristina TIMOFTE (COCA)

    (Stefan cel Mare University of Suceava, Romania)

  • Marian SOCOLIUC

    (Stefan cel Mare University of Suceava, Romania)

  • Veronica GROSU

    (Stefan cel Mare University of Suceava, Romania)

Abstract

Tax evasion is a transnational phenomenon, harmful for all economies, its counteracting being an important purpose for policymakers all around the world. However, in order to be able to control tax evasion, first we should be able to understand it better and also to know its extent. Due to the nature of this phenomenon, that cannot be directly observed – fact that makes it difficult to be measured – determining its dimension by different theoretical, experimental and statistical and mathematical methods was the central theme in many scientific works. In this context, this paper’s main focus is exploring the relevant literature in order to identify and review different scientific approaches regarding the measurement of tax evasion. It has been found that these approaches can be included in one of the following categories: direct methods, indirect methods and modeling approaches. The main finding of the research is that no matter the method or procedure used for measuring this phenomenon the result is an estimated value that usually captures the dimension of tax evasion only partially.

Suggested Citation

  • Cristina TIMOFTE (COCA) & Marian SOCOLIUC & Veronica GROSU, 2019. "Measuring Tax Evasion. Conceptual Approaches," The USV Annals of Economics and Public Administration, Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 19(1(29)), pages 116-121, June.
    • Handle: RePEc:scm:usvaep:v:19:y:2019:i:1(29):p:116-121
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    File URL: http://www.seap.usv.ro/annals/arhiva/USVAEPA_VOL.19,ISSUE_1(29),2019_fulltext.pdf
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    Cited by:

    1. Cristina Timofte (Coca) & Dorel Mates & Dan-Andrei Coca & Simona-Maria Tanasa (Brinzaru), 2020. "The Relationship between Tax Evasion and Corruption. A Cross-country Examination," Book chapters-LUMEN Proceedings, in: Adriana Grigorescu & Valentin Radu (ed.), 1st International Conference Global Ethics - Key of Sustainability (GEKoS), edition 1, volume 11, chapter 18, pages 173-181, Editura Lumen.

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