Working page for studies on Czech and Slovak tax evasion dynamics.
by Jan Hanousek, CERGE and Filip Palda,, ENAP
Jan Hanousek and Filip Palda (2003a)
QUALITY OF GOVERNMENT SERVICES AND THE CIVIC DUTY TO PAY TAXES IN THE CZECH AND SLOVAK REPUBLICS, AND OTHER TRANSITION COUNTRIES
Jan Hanousek and Filip Palda (2003b) THE EVOLUTION OF TAX EVASION IN THE CZECH REPUBLIC:
A MARKOV CHAIN ANALYSIS
Jan Hanousek and Filip Palda (2003c) WHY PEOPLE EVADE TAXES IN THE CZECH AND
SLOVAK REPUBLICS: A TALE OF TWINS
in "THE INFORMAL ECONOMY IN THE EU ACCESSION COUNTRIES: Size,Scope,Trends and Challenges
to the Process of EU Enlargement", B.Belev (ed.), Center for the Study of Democracy (in partnership with the World Bank and the Bertelsman Group), pages 139-174.
2000 Survey questionnaire
2002 Survey questionnaire
Table summarizing 2000 Survey
Table summarizing 2002 Survey
Values and 95%- confidence Intervals for Relative Frequencies of Different Level of Tax Evasion. Czech Republic 1995-2002. Comparison of both surveys and different evading categories.
Probability of being caught vs. Frequency of undergroung work or buying services/work underground (2002)
Penalties for tax evasion vs. Frequency of undergroung work or buying services/work underground (2002)
Family reaction and morality indx vs. Frequency of undergroung work(2000 and 2002)
Quality of government service vs. Morality indx, and Frequency of working undergroung and buying underground, respectively (2000 and 2002)