Вип. 18. Економічні студії
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Browsing Вип. 18. Економічні студії by Subject "households"
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Item The Empirical Study of Tax Evasion and Its Determinants in Russia(2005) Trehub, M.; Krasnikova, LarysaThis study develops a methodology that uses microeconomic data from Russian Longitudinal Monitoring Survey of households to explore tax evasion patterns in Russia and their changes due to the possible impact of personal income tax reform that was launched in the beginning of 2001. Our empirical test verifies significant relationships between tax evasion and tax rates as well as other economic and demographic characteristics of households that could provide a supporting evidence for the suggested fiscal policy recommendations.