Interdisciplinary studies on central and eastern europe this series focuses on the political economic and cultural changes in eastern europe and the former soviet union it offers a platform for inter disciplinary research on this multifaceted part of the world tax evasion trust and state capacities enlarged eu enlarged . Tax evasion trust and state capacities interdisciplinary studies on central and eastern europe 3 by nicolas hayoz simon hug article in slavonic and east european review 883587 588 . While the relationship between the institutional context and tax behavior has been increasingly studied over the years easter 2002 feld and frey 2002 hug and sprri 2011 uslaner 2006 the knowledge on the role of social capital on tax evasion is more limited 4 focusing on social capital as trust and cooperative behavior knack and . Tax morale in transition nations is rather low in the former soviet union less than half the public an average of 426 percent held that tax evasion is never justifiable in the 1995 97 world values survey and barely more than half 542 percent made the same judgment in central and eastern europe torgler 2003 362. Abusive trust tax evasion schemes facts section iv abusive foreign trust schemes abusive foreign trusts are often formed in foreign countries that impose little or no tax on trusts and also provide financial secrecy
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