Social Indicators Research

, Volume 80, Issue 3, pp 555–581 | Cite as

“Did You Pay Your Taxes?” How (Not) to Conduct Tax Evasion Surveys in Transition Countries

Article

Abstract

Gathering large-scale data on tax evasion is an undisputable challenge in and of itself. Doing so in a country in transition from a communist to a democratic system is even more difficult. This paper discusses the challenges and presents a case study to show how they can be dealt with effectively. One important implication of the paper is that such a sample survey can be successful if it combines a careful sample design, research method and questionnaire design, and explicitly takes country-specific institutional and cultural features into account.

Key words

informal sector sample survey tax evasion transition 

JEL Classification code

H26 C81 P2 O17 

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Copyright information

© Springer 2006

Authors and Affiliations

  1. 1.Department of Sociology and Anthropology, Faculty of Social and Behavioural SciencesUniversity of AmsterdamAmsterdamThe Netherlands

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