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Tax culture and assessment of its impact on the scale of the shadow economy in foreign studies


Lomsadze D.G.
(about the author)

Lomsadze Dmitriy Georgievich – (Voronezh State University)

Published in:
Shadow Economy
– Volume 3, Number 3 (July-September 2019)



Keywords: shadow economy, tax culture, tax morality


Citation:
Lomsadze D.G. (2019). Tax culture and assessment of its impact on the scale of the shadow economy in foreign studies. Shadow Economy, 3(3), 175-190. doi: 10.18334/tek.3.3.41009


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Abstract:

The article analyzes the problems of interdependence of the level of tax culture of the country and the scale of its shadow economy on the basis of fundamental scientific approaches and the results of modern research of European scientists.








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