'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
  • Faculty of Law (FdR) - Amsterdam Institute for Advanced Labour Studies (AIAS)
  • Faculty of Economics and Business (FEB) - Amsterdam School of Economics Research Institute (ASE-RI)
  • Faculty of Social and Behavioural Sciences (FMG) - Amsterdam Institute for Social Science Research (AISSR)
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
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