Search

The tax gap is a new concept in public finance. It is important to estimate the tax gap of a country in order to estimate the amount of lost taxes and to determine policies for risky areas. Therefore, this paper explains the methodology used to examine the tax gap and calculates the tax gap for all OECD countries over 2010-2015. This paper uses the GDP size across countries so as to demonstrate the overall level of the shadow economy. Finally, the tax gap for all OECD countries from 2010 to 2015 is calculated for the first time. [ABSTRACT FROM AUTHOR]

This study is a literature review focusing on the role of the hidden sector in economies. Firstly, the study tried to clarify the concept of the hidden economy and then the current approaches on the role of this sector in economy was examined in detail. The research was made to cover the basic theoretical and empirical studies in this area. As a result of the research, in literature, there are two main approaches on the role of hidden sector in economy: positive and negative. At the same time, results of the research have shown that the negative approach to hidden sector is more consistent in long-term perspective and there is a consensus in this direction in the literature. [ABSTRACT FROM AUTHOR]

Emergence of shadow economy in Turkey begins with urbanization movements in the country. The most negative impact of urbanization periods has become collapse or deterioriation of social norms and the problems that individuals experienced in adopting urban culture and laws. Unplanned urbanization, abrupt population growth, migration and employment problems, unqualified workforce have vitalized the shadow economy, while leading to emergence of a criminal economy. Shadow economy has become an environment for criminal groups to survive and operate their activities. In this article, an outline of shadow economy was given, and emergence of criminal groups as marginal structures during urbanization periods and place of these groups in shadow economy was explained. Pointing out the relationship between shadow economy and criminal groups, this article provided some policy recommendations in the fight against shadow economy. [ABSTRACT FROM AUTHOR]