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ERIC Number: EJ786920
Record Type: Journal
Publication Date: 2007-Feb
Pages: 27
Abstractor: Author
Reference Count: 0
ISBN: N/A
ISSN: ISSN-0303-8300
"Did You Pay Your Taxes?" How (Not) to Conduct Tax Evasion Surveys in Transition Countries
Gerxhani, Klarita
Social Indicators Research, v80 n3 p555-581 Feb 2007
Gathering large-scale data on tax evasion is an undisputable challenge in and of itself. Doing so in a country in transition from a communist to a democratic system is even more difficult. This paper discusses the challenges and presents a case study to show how they can be dealt with effectively. One important implication of the paper is that such a sample survey can be successful if it combines a careful sample design, research method and questionnaire design, and explicitly takes country-specific institutional and cultural features into account.
Springer. 233 Spring Street, New York, NY 10013. Tel: 800-777-4643; Tel: 212-460-1500; Fax: 212-348-4505; e-mail: service-ny@springer.com; Web site: http://www.springerlink.com
Publication Type: Journal Articles; Reports - Descriptive
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A