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Economic Research-Ekonomska Istraživanja Volume 28, 2015 - Issue 1
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Articles

Impact of the efficiency of the tax administration on tax evasionFootnote

Gordana SavićFaculty of Organizational Sciences, University of Belgrade, Belgrade, Serbia
,
Aleksandar DragojlovićDeutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH, Belgrade, SerbiaCorrespondence[email protected]
,
Mirko VujoševićFaculty of Organizational Sciences, University of Belgrade, Belgrade, Serbia
,
Milojko ArsićFaculty of Economics, University of Belgrade, Belgrade, Serbia
&
Milan MartićFaculty of Organizational Sciences, University of Belgrade, Belgrade, Serbia
Pages 1138-1148 | Received 11 Dec 2013, Accepted 09 Sep 2015, Published online: 30 Nov 2015

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Ahmed Yamen, Ali Coskun & Hounaida Mersni. (2023) Digitalization and tax evasion: the moderation effect of corruption. Economic Research-Ekonomska Istraživanja 36:2.
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Articles from other publishers (8)

Miloš Milosavljević, Sandro Radovanović & Boris Delibašić. (2023) What drives the performance of tax administrations? Evidence from selected european countries. Economic Modelling 121, pages 106217.
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Lloyd George Banda. (2023) State Capacity and Growth in Sub-Saharan Africa: A Dynamic Panel Examination of Smith’s Pillars of Prosperity. SSRN Electronic Journal.
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Yolanda Ubago Martínez, Pedro Pascual Arzoz & Idoia Zabaleta Arregui. (2022) Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education. Journal of Policy Modeling 44:2, pages 298-318.
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Irene Belmonte-Martin, Lidia Ortiz & Cristina Polo. (2021) Local tax management in Spain: A study of the conditional efficiency of provincial tax agencies. Socio-Economic Planning Sciences 78, pages 101057.
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Jose Manuel Cordero, Carlos Díaz‐Caro, Francisco Pedraja‐Chaparro & Nickolaos G. Tzeremes. (2018) A conditional directional distance function approach for measuring tax collection efficiency: evidence from Spanish regional offices. International Transactions in Operational Research 28:2, pages 1046-1073.
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Dagmara Nikulin & Ewa LechmanDagmara Nikulin & Ewa Lechman. 2021. Shadow Economy in Poland. Shadow Economy in Poland 49 65 .
Magdalena Ziolo, Sandra Jednak, Gordana Savić & Dragana Kragulj. (2020) Link between Energy Efficiency and Sustainable Economic and Financial Development in OECD Countries. Energies 13:22, pages 5898.
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Trang T.T. Nguyen, Diego Prior & Stefan Van Hemmen. (2020) Stochastic semi-nonparametric frontier approach for tax administration efficiency measure: Evidence from a cross-country study. Economic Analysis and Policy 66, pages 137-153.
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