EVASION OF TAXES: THREAT OF ECONOMICAL ORDER |
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Author |
Grytsenko O. A., professor, Kharkiv, Pushinska, 77 |
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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 |
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External reviewer |
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Article in PDF |
1 87-97 | ||||
Bibliography |
none | ||||
Code DOI |
This post is also available in: Ukrainian
13.12.2010