[
1. Allingham, M., Sandmo, A., (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, pp. 323 ff.10.1016/0047-2727(72)90010-2
]Search in Google Scholar
[
2. Alm, J., (2012). Measuring, explaining and controlling tax evasion: Lessons from theory, experiments and field studies. International Tax and Public Finance, 19, pp. 54 ff.10.1007/s10797-011-9171-2
]Search in Google Scholar
[
3. Andreoni, J., Erard, B., Feinstein, J., (1998). Tax Compliance. Journal of Economic Literature, XXXVI, pp. 818–860.
]Search in Google Scholar
[
4. Bernasconi, M., (1998). Tax evasion and orders of risk aversion. Journal of Public Economics, 67, pp. 123–134.10.1016/S0047-2727(97)00051-0
]Search in Google Scholar
[
5. Bernasconi, M., Zanardi, A., (2004). Tax evasion, tax rates, and reference dependence. Public Finance Analysis, 60(3), pp. 422–445.10.1628/0015221042396122
]Search in Google Scholar
[
6. Clotfelter, C., (1983). Tax evasion and tax rates: An analysis of individual returns. The Review of Economics and Statistics, 65(3), pp. 363–373.10.2307/1924181
]Search in Google Scholar
[
7. Boita, M., Dumiter, F., Ajtay, E., (2022). Regime of Contraventions and Sanctions related to VAT Tax Declarations. Journal of Legal Studies, 29(43), pp. 1–18.10.2478/jles-2022-0001
]Search in Google Scholar
[
8. Cowell, F., Gordon, J., (1988). Unwillingness to pay: Tax evasion and Public Good Provision. Journal of Public Economics, 36, pp. 305–321.10.1016/0047-2727(88)90013-8
]Search in Google Scholar
[
9. Crane, S., Nourzad, F., (1992). Analysing income tax evasion using amnesty data with self-selection correction: The case of the Michigan tax amnesty program. University of Michigan Press, pp. 167–189.
]Search in Google Scholar
[
10. DeBacker, J., Heim, B.T., Tran, A., (2015). Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States. Journal of Financial Economics, pp. 122–13810.1016/j.jfineco.2012.11.009
]Search in Google Scholar
[
11. Dhami, S., Al-Nowaihi, A., (2010). Optimal taxation in the presence of tax evasion: Expected utility versus prospect theory. Journal of Economic Behaviour and Organization, 75, pp. 313–337.10.1016/j.jebo.2010.03.004
]Search in Google Scholar
[
12. Dowding, K., (2008). Why are Inheritance Taxes Unpopular. The Political Quarterly, 79(2), pp. 179–183.10.1111/j.1467-923X.2008.00914.x
]Search in Google Scholar
[
13. Dubin, M., Wilde, L., (1990). The effect of audit rates on the federal individual income tax 1977-1986. National Tax Journal, 43(4), pp. 395–409.10.1086/NTJ41788861
]Search in Google Scholar
[
14. Dumiter, F., Jimon, S., (2020). Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law. Journal of Legal Studies, 26(40), pp. 1–18.10.2478/jles-2020-0008
]Search in Google Scholar
[
15. Dumiter, F., Turcas, F., Opret, A., (2015). German Tax System: Double Taxation Avoidance Conventions, Structure and Developments. Journal of Legal Studies, 16(30), pp. 1–17.10.1515/jles-2015-0006
]Search in Google Scholar
[
16. Feinstein, J., (1991). An econometric analysis of income tax evasion and its detection. The Rand Journal of Economics, 22(1), pp. 14–35.10.2307/2601005
]Search in Google Scholar
[
17. Filippin, A., Fiorio, C., Viviano, E., (2013). The effect of tax enforcement on tax morale. European Journal of Political Economy, 32, pp. 320–331.10.1016/j.ejpoleco.2013.09.005
]Search in Google Scholar
[
18. Fisher, R., Goddeeris, J., Young, J., (1989). Participation in tax amnesties: The individual income tax. National Tax Journal, 42(1), pp. 15–27.10.1086/NTJ41788770
]Search in Google Scholar
[
19. Fortin, B., Lacroix, G., Villeval, M.C., (2007). Tax evasion and social interactions. Journal of Public Economics, 91, pp. 2089–2112.10.1016/j.jpubeco.2007.03.005
]Search in Google Scholar
[
20. Gordon, J., (1989). Individual morality and reputation costs as deterrents to tax evasion. European Economic Review, 33, pp. 797–805.10.1016/0014-2921(89)90026-3
]Search in Google Scholar
[
21. Hammar, H., Jagers, S., Nordblom, K., (2009). Perceived tax evasion and the importance of trust. The Journal of Socio-Economics, 38(2), pp. 238–245.10.1016/j.socec.2008.07.003
]Search in Google Scholar
[
22. Hofmann, E., Hoelzl, E., Kirchler, E., (2008). Preconditions of voluntary tax compliance: Knowledge and evaluation of taxation, norms, fairness, and motivation to cooperate. Journal of Psychology, 216 (4), pp. 209–217.10.1027/0044-3409.216.4.209
]Search in Google Scholar
[
23. Johannesen, N., (2010). Tax evasion and Swiss bank deposits. EPRU Working Paper Series, No. 2010-05, Copenhagen.
]Search in Google Scholar
[
24. Kemme, D., Parikh, B., Steigner, T., (2020). Tax morale and international tax evasion. Journal of World Business, 55(3), April 2020.10.1016/j.jwb.2019.101052
]Search in Google Scholar
[
25. Kim, Y., (2003)., Income distribution and equilibrium multiplicity in a stigma-based model of tax. Journal of Public Economics, 87, pp. 1591–1616.10.1016/S0047-2727(01)00219-5
]Search in Google Scholar
[
26. Luttmer, E., Singhal, M., (2014). Tax morale. Journal of Economic Perspectives, 28(4), pp. 149–168.10.1257/jep.28.4.149
]Search in Google Scholar
[
27. Medina, L., Schneider, F., (2019). Shedding Light on the Shadow Economy: A Global Database and the Interaction with the Official One. CESifo Working Paper No. (1996). “A model of tax evasion with group conformity and social customs”. European Journal of Political Economy, 12, pp. 49–66.10.1016/0176-2680(95)00037-2
]Search in Google Scholar
[
28. OECD 2022. https://stats.oecd.org/
]Search in Google Scholar
[
29. Sandmo, A., (2005). The theory of tax evasion: A retrospective view. National Tax Journal, 58(4), pp. 643–663.10.17310/ntj.2005.4.02
]Search in Google Scholar
[
30. Scholz, J.T., Lubell, M., (1998). Trust and taxpaying: Testing the heuristic approach to collective action. American Journal of Political Science, 42 (2), pp. 398–417.10.2307/2991764
]Search in Google Scholar
[
31. Slemrod, J., (2007). Cheating ourselves: The economics of tax evasion. Journal of economic perspectives, 21(1), pp. 25–48.10.1257/jep.21.1.25
]Search in Google Scholar
[
32. Slemrod, J., Yitzhaki, S., (2000). Tax avoidance, evasion, and administration. Nber Working Paper Series, Working Paper 7473, Cambridge.10.3386/w7473
]Search in Google Scholar
[
33. Snow, A., Warren, R., (2005). Tax evasion under random audits with uncertain detection. Economic Letters, 88, pp. 97–100.10.1016/j.econlet.2004.12.026
]Search in Google Scholar
[
34. Tabbach, A., (2013). Crime, Punishment and Tax. Review of Law and Economics, pp. 97–124.10.1515/rle-2012-0005
]Search in Google Scholar
[
35. Torgler, B., (2003). Tax morale: Theory and empirical analysis of tax compliance. Doctoral Thesis. University of Basel, Faculty of Business and Economics.
]Search in Google Scholar
[
36. Torgler, B., Schaffner, M., Macintyre, A., (2007). Tax compliance, tax morale and governance quality. International Studies Program, Working Paper 7/27, Atlanta.10.4337/9781847207203
]Search in Google Scholar
[
37. Witte, A., Woodbury, D., (1985). The effect of tax laws and tax administration on tax compliance: The case of the US individual income tax. National Tax Journal, 38(1), pp. 1–13.10.1086/NTJ41791992
]Search in Google Scholar
[
38. Yaniv, G., (1999). Tax compliance and advance tax payments: A prospect theory analysis. National Tax Journal, 52(4), pp. 753–764.10.1086/NTJ41789428
]Search in Google Scholar
