- 'Did you pay your taxes?' How (not) to conduct tax evasion surveys in transition countries
- Social Indicators Research
- Volume | Issue number
- 80 | 3
- Number of pages
- Document type
- Faculty of Law (FdR)
Faculty of Social and Behavioural Sciences (FMG)
Faculty of Economics and Business (FEB)
- Amsterdam Institute for Advanced Labour Studies (AIAS)
Amsterdam Institute for Social Science Research (AISSR)
Amsterdam School of Economics Research Institute (ASE-RI)
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.
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- Dataset available upon request with the author.
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