Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members
This paper aims at comparatively investigating the impact of institutional environment quality (IEQ) on tax evasion in old (pre-2004) and new (post-2004) European Union (EU) member states. IEQ is measured by the World Bank's Worldwide Governance Indicators, which include voice and accountabilit...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier Ltd
2018
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |