EVASION OF TAXES: THREAT OF ECONOMICAL ORDER

Author

, professor, Kharkiv, Pushinska, 77

In heading

Economic theory of law;

Signed print

22.02.2011

Issues number

2011 - № 1 (4)

Page

87-97

Type of articles

Scientific article

Code UDK

330.303

ISSN print

2218-8010

Abstract

Evasion of taxes breach the conditions of normal reestablishment of economical order. On the basis of methodology the neoinstitution evasion of taxes is probed as an opportunistic behavior. His basic conditions are exposed — incomplete and asymmetric information, inclination to the risk, competition for privileges, expected utility. Economically expedient type of punishment is offer penalty sanction the size of which is determined the value of crime (discounted cost of unpaid tax during the possible term of punishment on the rate of profitableness of money-market).

Keywords

Taxes, economical crimes, asymmetric information, value of crime.

Reviewer

External reviewer

Article in PDF

1 87-97

Bibliography

none

Code DOI

This post is also available in: Russian, Ukrainian

13.12.2010