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'Did You Pay Your Taxes?' How (Not) to Conduct Tax Evasion Surveys in Transition Countries
- Source :
-
Social Indicators Research . Feb 2007 80(3):555-581. - Publication Year :
- 2007
-
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.
Details
- Language :
- English
- ISSN :
- 0303-8300
- Volume :
- 80
- Issue :
- 3
- Database :
- ERIC
- Journal :
- Social Indicators Research
- Publication Type :
- Academic Journal
- Accession number :
- EJ786920
- Document Type :
- Journal Articles<br />Reports - Descriptive
- Full Text :
- https://doi.org/10.1007/s11205-006-0007-x