Literaturnachweis - Detailanzeige
Autor/in | Gerxhani, Klarita |
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Titel | "Did You Pay Your Taxes?" How (Not) to Conduct Tax Evasion Surveys in Transition Countries |
Quelle | In: Social Indicators Research, 80 (2007) 3, S.555-581 (27 Seiten)
PDF als Volltext |
Sprache | englisch |
Dokumenttyp | gedruckt; online; Zeitschriftenaufsatz |
ISSN | 0303-8300 |
DOI | 10.1007/s11205-006-0007-x |
Schlagwörter | Research Methodology; Taxes; Data Collection; Democracy; Political Issues; Case Studies; Surveys; Questionnaires; Cultural Influences; Social Indicators; Crime |
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. (Author). |
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Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
Update | 2017/4/10 |