The determinants of the informal economy: an empirical study from Uzbekistan

Автор: Ergashev R.R.

Журнал: Экономика и социум @ekonomika-socium

Рубрика: Основной раздел

Статья в выпуске: 2-2 (93), 2022 года.

Бесплатный доступ

Shadow economy, tax compliance, tax burden, ict, electronic invoices

Короткий адрес: https://sciup.org/140292647

IDR: 140292647

Список литературы The determinants of the informal economy: an empirical study from Uzbekistan

  • The Organisation for Economic Co-operation and Development (OECD), 2014.Compliance Risk Management: Managing and Improving Tax Compliance.Committee on Fiscal Affairs.
  • International Monetary Fund (IMF), 2011. Revenue Mobilization in Developing Countries. Prepared by the Fiscal Affairs Department. [Электрон ресурс] URL https://www.imf.org/external/np/pp/eng/2011/030811.pdf.
  • Marti, L. O., 2010. Taxpayers' attitudes and tax compliance behaviour in Kenya. African Journal of Business & Management, 1. 112-122.
  • Palil M., and Mustapha F., 2011. Determinants of tax compliance in Asia: a case of Malaysia. EurJSocSci 24(1), 7-32.
  • Heider F., 1958. The Psychology of Interpersonal Relations. New York: Wiley.
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