'Did you pay your taxes?' How (not) to conduct tax evasion surveys in transition countries
| Authors | |
|---|---|
| Publication date | 2007 |
| Journal | Social Indicators Research |
| Volume | Issue number | 80 | 3 |
| Pages (from-to) | 555-581 |
| Number of pages | 27 |
| Organisations |
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| Abstract |
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. |
| Document type | Article |
| Note | Dataset available upon request with the author. |
| Language | English |
| Published at |
https://doi.org/10.1007/s11205-006-0007-x
(Final published version)
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