Tác động của gánh nặng thuế đến quy mô khu vực kinh tế chưa được quan sát tại các nền kinh tế mới nổi ở khu vực Châu Á
Ngày xuất bản:
25/02/2025
Ngày xuất bản Online:
25/02/2025
Chuyên mục:
Kinh tế học, Quản lý kinh tế
Nội dung chính của bài viết
Tóm tắt
Gánh nặng thuế cao có thể dẫn tới việc tăng quy mô khu vực kinh tế chưa được quan sát bởi khi đó, các cá nhân và doanh nghiệp có động cơ trốn thuế để giảm chi phí và gia tăng lợi nhuận. Tuy nhiên, một số nghiên cứu khác lại chỉ ra rằng, việc gia tăng gánh nặng thuế không đồng nghĩa với việc tăng lên quy mô khu vực kinh tế chưa được quan sát. Thông qua ước lượng mô hình hồi quy theo phương pháp bình phương tối thiểu tổng quát khả thi (FGLS), nhóm tác giả đã đánh giá tác động của gánh nặng thuế đến quy mô khu vực kinh tế chưa được quan sát trong thời gian từ 2002 đến 2020 tại nhóm các nền kinh tế mới nổi ở khu vực Châu Á bao gồm các quốc gia là Trung Quốc, Ấn Độ, Indonesia, Iran, Malaysia, Thái Lan, Ả rập Saudi, Philipines, Các tiểu vương quốc Ả rập thống nhất (UAE) và Việt Nam. Kết quả nghiên cứu đã chỉ ra rằng, gánh nặng thuế có tác động thuận chiều với quy mô khu vực kinh tế chưa được quan sát tại các nền kinh tế mới nổi ở Châu Á. Từ đó, nghiên cứu đưa ra hàm ý chính sách nhằm kiểm soát tốt gánh nặng thuế là một biện pháp hữu hiệu giúp quản lý tốt khu vực kinh tế chưa được quan sát. Ngoài ra, nghiên cứu cũng chỉ ra tác động ngược chiều của tỷ lệ thất nghiệp và lạm phát, tác động thuận chiều của độ mở thương mại đến quy mô khu vực này.
Abstract
High tax burdens are often thought to drive growth in the shadow economy, as individuals and businesses seek to evade taxes and boost profits. However, this link isn't universally accepted. This study investigated the relationship between tax burdens and the size of the shadow economy in several emerging Asian economies (China, India, Indonesia, Iran, Malaysia, Thailand, Saudi Arabia, the Philippines, the UAE, and Vietnam) from 2002 to 2020. Using a feasible generalized least squares (FGLS) regression model, the authors found a positive correlation between tax burdens and the shadow economy. This research suggests that managing tax burdens effectively can contribute to better regional economic management. Besides, the study also identified negative correlations with unemployment and inflation, and a positive correlation with trade openness.
Từ khóa
Gánh nặng thuế; Kinh tế chưa được quan sát; Kinh tế mới nổi; Khu vực Châu Á
Chi tiết bài viết
Lĩnh vực kinh tế (JEL Codes)
E26 - Informal Economy • Underground Economy - Consumption, Saving, Production, Investment, Labor Markets, and Informal Economy, G38 - Government Policy and Regulation - Corporate Finance and Governance, H26 - Tax Evasion and Avoidance - Taxation, Subsidies, and Revenue
Tài liệu tham khảo
Alañón, A. & Gómez-Antonio, M. (2005). Estimating the Size of the Shadow Economy in Spain: A Structural Model with Latent Variables. Applied Economics, 37, 1011-1025. https://doi.org/10.1080/00036840500081788
Ali, M., & Bohara, A. K. (2017). How does FDI respond to the size of shadow economy: an empirical analysis under a gravity model setting. International Economic Journal, 31(2), 159-178.
https://doi.org/10.1080/10168737.2017.1314533
Alm, J., & Torgler, B. (2006). Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology, 27(2), 224–246. https://doi.org/10.1016/j.joep.2005.09.002
Alm, J., & Embaye, A. (2013). Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006. Public Finance Review. 41. 510-543. https://doi.org/10.1177/1091142113482353.
Dreher, A. & Schneider, F. (2006). Corruption and the Shadow Economy: An Empirical Analysis.No 1653, CESifo Working Paper Series. https://doi.org/10.2139/ssrn.886490
Elgin, C., Kose, M. A., Ohnsorge, F., & Yu, S. (2021). Understanding the informal economy: Concepts and trendsWashington, D.C.: World Bank. https://doi.org/10.1596/978-1-4648-1753-3
Bejaković, P. (2015). A revision of the shadow economy in Croatia: causes and effects. Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, 28(1), 422-440.
http://doi.org/10.1080/1331677X.2015.1059104
Berdieva, U. A. & Ibragimov, B. B. (2022). The Impact Of The Tax Burden On The Economic Activity Of Organizations. Journal of Positive School Psychology, 6 (10), 2408-2416.
Bruno, F & Weck-Hannemann, H. (1983), Estimating the Shadow Economy: A 'Naive' Approach, Oxford Economic Papers, 35, (1), 23-44.
Buehn, A., & Farzanegan, M. R. (2012). Smuggling around the world: Evidence from a structural equation model. Applied Economics, 44(23), 3047-3064. https://doi.org/10.1080/00036846.2011.570715
Buehn, A. & Schneider, F. (2008). MIMIC Models, Cointegration and Error Correction: An Application to the French Shadow Economy. IZA Discussion Papers, No. 3306, Institute for the Study of Labor (IZA), Bonn
Cagan, P. (1958). The demand for currency relative to the total money supply. Journal of Political Economy, 66(4), 303–328. https://doi.org/10.1086/258056
Celikay, F. (2020). Dimensions of Tax Burden: A Review on OECD Countries. Journal of Economics, Finance and Administrative Science, 25, 27-43. https://doi.org/10.1108/JEFAS-12-2018-0138
Chitoiu, Loredana Andreea & Voda, Alina & Bianca, Ciocanea & Luca, Mihaela. (2020). Is the Tax Burden a Generating Factor of Fiscal Evasion in South-East Europe? KnE Social Sciences. https://doi.org/10.18502/kss.v4i1.5986
De Jong, G. F. (2000). Expectations, Gender, and Norms in Migration Decision-Making. Population Studies, 54, 307-319. https://doi.org/10.1080/713779089
Dennis, N.(2021). Shadow economies and tax evasion: The case of the Czech Republic, Poland and Hungary. Society and Economy, 43(1), 21-37.
Diego. R, & Manas, B. (2008). The impact of institutions and policy on informal economy in developing countries: an econometric exploration. ILO Working Papers, International Labour Organization
Doytch, N., & Uctum, M. (2011). Does the worldwide shift of FDI from manufacturing to services accelerate economic growth? A GMM estimation study. Journal of International Money and Finance, 30(3), 410–427.
https://doi.org/10.1016/j.jimonfin.2011.01.001
Emmanuel U. H. (2023). The multidimensional effect of financial development on the shadow economy in Africa: A dynamic panel analysis approach. International Economics and Economic Policy, 20, 2 (5), 327-365.
https://doi.org/10.1007/s10368-023-00561-0
Enste, D. (2018). The shadow economy in industrial countries. IZA World of Labor 2018: 127.
https://doi.org/10.15185/izawol.127.v2
Feld, L.P. and Frey, B.S. (2007). Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation. Law and Policy, 29, 102-120. https://doi.org/10.1111/j.1467-9930.2007.00248.x
Feld, L. & Schneider, F. (2010). Survey on the Shadow Economy and Undeclared Earnings in OECD Countries, German Economic Review, 11, (2), 109-149. https://doi.org/10.1111/j.1468-0475.2010.00509.x
Frey, B. S., & Weck, H. (1983b). Estimating the Shadow Economy: a ‘Naïve’ Approach. Oxford Economic Papers, 35, 23-44.
Friedman, E., Johnson, S., Kaufmann, D. & Zoido-Lobaton, P. (2000). Dodging the Grabbing Hand: The Determinants of Unofficial Activity in 69 Countries. Journal of Public Economics, 76, 459-493. https://doi.org/10.1016/S0047-2727(99)00093-6
Friedman, G. (2014). Workers without employers: shadow corporations and the rise of the gig economy. Review of Keynesian Economics, 2(2), 171-188. https://doi.org/10.4337/roke.2014.02.03
Fugazza, M. & Jean-François, J.(2004). Labor market institutions, taxation and the underground economy. Journal of Public Economics, 88, (1-2), 395-418
Gaspareniene, L., Remeikiene, R., & Navickas, V. (2016a). The Concept of Digital Shadow Economy: Consumer’s Attitude. Procedia Economics and Finance, 39, 502-509. https://doi.org/10.1016/S2212-5671(16)30292-1
Giedraitis, V.R., Stavytskyy, A., Kharlamova, G., Ulvidienė, E., & Jorgenson, A.(2024). Mitigating the shadow: Exploring taxes as solutions. Journal of International Studies, 17(2), 283-297. https://doi.org/10.14254/2071-8330.2024/17-2/15
Hassan, M. & Schneider, F.. (2016). Size and Development of the Shadow Economies of 157 Worldwide Countries: Updated and New Measures from 1999 to 2013. Journal of Global Economics. 04. https://doi.org/10.4172/2375-4389.1000218.
Hart, K. (1973). Informal Income Opportunities and Urban Employment in Ghana. The Journal of Modern African Studies, 11 (1), 61-89.
Isachsen, A.J. and Strom, S. (1985). The Size and Growth of the Hidden Economy in Norway. Review of Income and Wealth. 31(1), 21-38. https://doi.org/10.1111/j.1475-4991.1985.tb00496.x
Joachim, M. & Klaus, G. W.(1993). The Shadow Economy: Illicit Work and Household Production – A Microanalysis of West Germany. Review of Income and Wealth, 39(2), 177-194. https://doi.org/10.1111/j.1475-4991.1993.tb00446.x
Johnson, S., Kaufmann, D. & Zoido-Lobaton, P. (1998). Regulatory Discretion and the Unofficial Economy. The American Economic Review, 88, 387-392.
Kelmanson, B., Kirabaeva, K., Medina, L,. Mircheva, B. & Weiss, J. (2019). Explaining the Shadow Economy in Europe: Size, Causes and Policy Options. IMF Working Papers. 2019. https://doi.org/10.5089/9781513520698.001.
Kodila-Tedika, N. & Mutascu, M. ( 2014). Shadow economy and tax revenue in Africa. Economics Bulletin, AccessEcon, 34(1), 469-479.
Krakowski, M. (2005). Determinants of the Informal Economy: The Importance of Regional Factors. HWWA Discussion Paper, No. 313, Hamburg Institute of International Economics (HWWA), Hamburg. https://doi.org/10.22004/ag.econ.26313
Kuznetsova N.V. & Kuznetsova V.E. (2015): Shadow Economy as a SelfAdjustment of Poverty & a Signal from Invisible Hand. Asian SocialScience, 11 (5), 1-8.
Loredana, A.C., Alina, A.V., Bianca, C., & Mihaela, L. (2019). Is the Tax Burden a Generating Factor of Fiscal Evasion in South-East Europe? Economies of the Balkan and Eastern European Countries, KnE Social Sciences, 153-169. https://doi.org/10.18502/kss.v4i1.5986
Majid, M. & Bahareh, S. (2014). The Effective Factors on Informal Economy in Developing Countries (Panel Data Model). International Journal of Regional Development, Macrothink Institute, 1(1), 12-25.
Malaczewska, P. (2013). Useful government expenditure influence on the shadow economy. Metody Ilościowe w Badaniach Ekonomicznych, 14(2), 61–69.
Marco, F. & Jean-François, J. (2004). Labor market institutions, taxation and the underground economy. Journal of Public Economics, 88(1-2), 395-418
Medina, L., & Schneider, F. (2018). Shadow economies around the world: what did we learn over the last 20 years? Working Paper No. 2018/017. https://doi.org/10.5089/9781484338636.001
Michael, G. A. & Agnar, S.(1972). Income tax evasion: a theoretical analysis. Journal of Public Economics. 1( 3–4), 323-338. https://doi.org/10.1016/0047-2727(72)90010-2.
Navickas, M., Juščius, V., & Navickas, V. (2019). Determinants of shadow economy in Eastern European countries. Scientific annals of economics and business, 66(1), 1-14.
Němec, D., Kotlánová, E., Kotlán, I., & Machová, Z. (2021). Corruption, Taxation and the Impact on the Shadow Economy. Economies, 9(1), 18. https://doi.org/10.3390/economies9010018
Nguyen, C. P., Ai Nguyen, N., Schinckus, C., & Dinh Su, T. (2018). The Ambivalent Role of Institutions in the CO2 Emissions: The Case of Emerging Countries. International Journal of Energy Economics and Policy, 8(5), 7–17.
Okon, E. O. (2023). Tax burden and the growth of shadow economy in Nigeria: A focus on the corporate tax rate and net taxes on products. Global Journal of Business, Economics and Management: Current Issues, 13(1), 11–27. https://doi.org/10.18844/gjbem.v13i1.7738
Ouedraogo, I. M. (2010). Electricity Consumption and Economic Growth in Burkina Faso: A Cointegration Analysis. Energy Economics, 32, 524-531. https://doi.org/10.1016/j.eneco.2009.08.011
Ozpence, O., & Mercan, N. (2020). The relationship between tax burden and economic growth: Turkey case. Journal of Business Economics and Finance, 9(2), 143-154. https://doi.org/10.17261/Pressacademia.2020.1220
Ozpence, O., Mercan, N. (2020). The relationship between tax burden and economic growth: Turkey case. Journal of Business, Economics and Finance (JBEF), V.9(2), p. 143-154. http://doi.org/10.17261/Pressacademia.2020.1220.
Prokopieva, T.& Yakovleva, A. (2022). Analysis of tax policy impact on the shadow economy of Russia and the USA. Oeconomia et Jus. 52-59. https://doi.org/10.47026/2499-9636-2022-1-52-59.
Elmurodov, S. (2021). Determinants of shadow economy in asian countries. Finacial and economy sustainability. I. 1-11.
Schneider, F. & Buehn, A. (2007). Shadow Economies and Corruption All Over the World: Revised Estimates for 120 Countries. Open-Assessment E-Journal. 1. 1-53. https://doi.org/10.5018/economics-ejournal.ja.2007-9
Schneider, F., Buehn, A. & Montenegro, C. E., (2010). Shadow Economies All over the World: New Estimates for 162 Countries from 1999 to 2007. Policy Research Working Paper Public Disclosure Authorized 5356. https://ssrn.com/abstract=1645726
Skarzauskas, S. (2021). Evaluating Impact of Tax Burden on State Financial Stability: Empirical Research of EU Countries. Theoretical Economics Letters, 11, 1122-1139. https://doi.org/10.4236/tel.2021.116071
Smith, P. (1994). Assessing the Size of the Underground Economy:the Canadian Statistical Perspectives. Canadian Economic Observer, 11, 16–33.
Stankevicus, E. & Vasiliauskaite, A. (2014). Tax burden level leverage on size of the shadow economy, cases of EU countries 2003-2013. ICEM 2014, 23-25. https://doi.org/10.1016/j.sbspro.2014.11.238
Tanzi, V. (1999). The Underground Economy in the United States: Annual Estimates, 1930-80. Staff Papers, International Monetary Fund, 283-305. https://doi.org/10.2307/3867219
Torgler, B., & Schneider, F. (2009). The impact of tax morale and institutional quality on the shadow economy. Journal of Economic Psychology, 30(2),228-245. https://doi.org/10.1016/j.joep.2008.08.004.
Viktor, T. (2005). Tax administration and the shadow economy. Tax Systems and Tax Reforms in New EU Member States, 72-74. https://doi.org/10.4324/9780203023075-6.
Vo, D. H., Thịnh, L. H., & Nhung, T. T. H. (2015). Determining the underground economic scale of The Southeast Asian region and other Asian countries by means of general torque technology. Journal of Economic Development, 26(6), 113-133.
Yusuf, R.A. & Nguyen, L.T.Q. (2023). Shadow economy and FDI: the role of corruption and land resource. Journal of Economics and Development, 25(2), 171-182. https://doi.org/10.1108/JED-10-2022-0214
Ali, M., & Bohara, A. K. (2017). How does FDI respond to the size of shadow economy: an empirical analysis under a gravity model setting. International Economic Journal, 31(2), 159-178.
https://doi.org/10.1080/10168737.2017.1314533
Alm, J., & Torgler, B. (2006). Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology, 27(2), 224–246. https://doi.org/10.1016/j.joep.2005.09.002
Alm, J., & Embaye, A. (2013). Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006. Public Finance Review. 41. 510-543. https://doi.org/10.1177/1091142113482353.
Dreher, A. & Schneider, F. (2006). Corruption and the Shadow Economy: An Empirical Analysis.No 1653, CESifo Working Paper Series. https://doi.org/10.2139/ssrn.886490
Elgin, C., Kose, M. A., Ohnsorge, F., & Yu, S. (2021). Understanding the informal economy: Concepts and trendsWashington, D.C.: World Bank. https://doi.org/10.1596/978-1-4648-1753-3
Bejaković, P. (2015). A revision of the shadow economy in Croatia: causes and effects. Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, 28(1), 422-440.
http://doi.org/10.1080/1331677X.2015.1059104
Berdieva, U. A. & Ibragimov, B. B. (2022). The Impact Of The Tax Burden On The Economic Activity Of Organizations. Journal of Positive School Psychology, 6 (10), 2408-2416.
Bruno, F & Weck-Hannemann, H. (1983), Estimating the Shadow Economy: A 'Naive' Approach, Oxford Economic Papers, 35, (1), 23-44.
Buehn, A., & Farzanegan, M. R. (2012). Smuggling around the world: Evidence from a structural equation model. Applied Economics, 44(23), 3047-3064. https://doi.org/10.1080/00036846.2011.570715
Buehn, A. & Schneider, F. (2008). MIMIC Models, Cointegration and Error Correction: An Application to the French Shadow Economy. IZA Discussion Papers, No. 3306, Institute for the Study of Labor (IZA), Bonn
Cagan, P. (1958). The demand for currency relative to the total money supply. Journal of Political Economy, 66(4), 303–328. https://doi.org/10.1086/258056
Celikay, F. (2020). Dimensions of Tax Burden: A Review on OECD Countries. Journal of Economics, Finance and Administrative Science, 25, 27-43. https://doi.org/10.1108/JEFAS-12-2018-0138
Chitoiu, Loredana Andreea & Voda, Alina & Bianca, Ciocanea & Luca, Mihaela. (2020). Is the Tax Burden a Generating Factor of Fiscal Evasion in South-East Europe? KnE Social Sciences. https://doi.org/10.18502/kss.v4i1.5986
De Jong, G. F. (2000). Expectations, Gender, and Norms in Migration Decision-Making. Population Studies, 54, 307-319. https://doi.org/10.1080/713779089
Dennis, N.(2021). Shadow economies and tax evasion: The case of the Czech Republic, Poland and Hungary. Society and Economy, 43(1), 21-37.
Diego. R, & Manas, B. (2008). The impact of institutions and policy on informal economy in developing countries: an econometric exploration. ILO Working Papers, International Labour Organization
Doytch, N., & Uctum, M. (2011). Does the worldwide shift of FDI from manufacturing to services accelerate economic growth? A GMM estimation study. Journal of International Money and Finance, 30(3), 410–427.
https://doi.org/10.1016/j.jimonfin.2011.01.001
Emmanuel U. H. (2023). The multidimensional effect of financial development on the shadow economy in Africa: A dynamic panel analysis approach. International Economics and Economic Policy, 20, 2 (5), 327-365.
https://doi.org/10.1007/s10368-023-00561-0
Enste, D. (2018). The shadow economy in industrial countries. IZA World of Labor 2018: 127.
https://doi.org/10.15185/izawol.127.v2
Feld, L.P. and Frey, B.S. (2007). Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation. Law and Policy, 29, 102-120. https://doi.org/10.1111/j.1467-9930.2007.00248.x
Feld, L. & Schneider, F. (2010). Survey on the Shadow Economy and Undeclared Earnings in OECD Countries, German Economic Review, 11, (2), 109-149. https://doi.org/10.1111/j.1468-0475.2010.00509.x
Frey, B. S., & Weck, H. (1983b). Estimating the Shadow Economy: a ‘Naïve’ Approach. Oxford Economic Papers, 35, 23-44.
Friedman, E., Johnson, S., Kaufmann, D. & Zoido-Lobaton, P. (2000). Dodging the Grabbing Hand: The Determinants of Unofficial Activity in 69 Countries. Journal of Public Economics, 76, 459-493. https://doi.org/10.1016/S0047-2727(99)00093-6
Friedman, G. (2014). Workers without employers: shadow corporations and the rise of the gig economy. Review of Keynesian Economics, 2(2), 171-188. https://doi.org/10.4337/roke.2014.02.03
Fugazza, M. & Jean-François, J.(2004). Labor market institutions, taxation and the underground economy. Journal of Public Economics, 88, (1-2), 395-418
Gaspareniene, L., Remeikiene, R., & Navickas, V. (2016a). The Concept of Digital Shadow Economy: Consumer’s Attitude. Procedia Economics and Finance, 39, 502-509. https://doi.org/10.1016/S2212-5671(16)30292-1
Giedraitis, V.R., Stavytskyy, A., Kharlamova, G., Ulvidienė, E., & Jorgenson, A.(2024). Mitigating the shadow: Exploring taxes as solutions. Journal of International Studies, 17(2), 283-297. https://doi.org/10.14254/2071-8330.2024/17-2/15
Hassan, M. & Schneider, F.. (2016). Size and Development of the Shadow Economies of 157 Worldwide Countries: Updated and New Measures from 1999 to 2013. Journal of Global Economics. 04. https://doi.org/10.4172/2375-4389.1000218.
Hart, K. (1973). Informal Income Opportunities and Urban Employment in Ghana. The Journal of Modern African Studies, 11 (1), 61-89.
Isachsen, A.J. and Strom, S. (1985). The Size and Growth of the Hidden Economy in Norway. Review of Income and Wealth. 31(1), 21-38. https://doi.org/10.1111/j.1475-4991.1985.tb00496.x
Joachim, M. & Klaus, G. W.(1993). The Shadow Economy: Illicit Work and Household Production – A Microanalysis of West Germany. Review of Income and Wealth, 39(2), 177-194. https://doi.org/10.1111/j.1475-4991.1993.tb00446.x
Johnson, S., Kaufmann, D. & Zoido-Lobaton, P. (1998). Regulatory Discretion and the Unofficial Economy. The American Economic Review, 88, 387-392.
Kelmanson, B., Kirabaeva, K., Medina, L,. Mircheva, B. & Weiss, J. (2019). Explaining the Shadow Economy in Europe: Size, Causes and Policy Options. IMF Working Papers. 2019. https://doi.org/10.5089/9781513520698.001.
Kodila-Tedika, N. & Mutascu, M. ( 2014). Shadow economy and tax revenue in Africa. Economics Bulletin, AccessEcon, 34(1), 469-479.
Krakowski, M. (2005). Determinants of the Informal Economy: The Importance of Regional Factors. HWWA Discussion Paper, No. 313, Hamburg Institute of International Economics (HWWA), Hamburg. https://doi.org/10.22004/ag.econ.26313
Kuznetsova N.V. & Kuznetsova V.E. (2015): Shadow Economy as a SelfAdjustment of Poverty & a Signal from Invisible Hand. Asian SocialScience, 11 (5), 1-8.
Loredana, A.C., Alina, A.V., Bianca, C., & Mihaela, L. (2019). Is the Tax Burden a Generating Factor of Fiscal Evasion in South-East Europe? Economies of the Balkan and Eastern European Countries, KnE Social Sciences, 153-169. https://doi.org/10.18502/kss.v4i1.5986
Majid, M. & Bahareh, S. (2014). The Effective Factors on Informal Economy in Developing Countries (Panel Data Model). International Journal of Regional Development, Macrothink Institute, 1(1), 12-25.
Malaczewska, P. (2013). Useful government expenditure influence on the shadow economy. Metody Ilościowe w Badaniach Ekonomicznych, 14(2), 61–69.
Marco, F. & Jean-François, J. (2004). Labor market institutions, taxation and the underground economy. Journal of Public Economics, 88(1-2), 395-418
Medina, L., & Schneider, F. (2018). Shadow economies around the world: what did we learn over the last 20 years? Working Paper No. 2018/017. https://doi.org/10.5089/9781484338636.001
Michael, G. A. & Agnar, S.(1972). Income tax evasion: a theoretical analysis. Journal of Public Economics. 1( 3–4), 323-338. https://doi.org/10.1016/0047-2727(72)90010-2.
Navickas, M., Juščius, V., & Navickas, V. (2019). Determinants of shadow economy in Eastern European countries. Scientific annals of economics and business, 66(1), 1-14.
Němec, D., Kotlánová, E., Kotlán, I., & Machová, Z. (2021). Corruption, Taxation and the Impact on the Shadow Economy. Economies, 9(1), 18. https://doi.org/10.3390/economies9010018
Nguyen, C. P., Ai Nguyen, N., Schinckus, C., & Dinh Su, T. (2018). The Ambivalent Role of Institutions in the CO2 Emissions: The Case of Emerging Countries. International Journal of Energy Economics and Policy, 8(5), 7–17.
Okon, E. O. (2023). Tax burden and the growth of shadow economy in Nigeria: A focus on the corporate tax rate and net taxes on products. Global Journal of Business, Economics and Management: Current Issues, 13(1), 11–27. https://doi.org/10.18844/gjbem.v13i1.7738
Ouedraogo, I. M. (2010). Electricity Consumption and Economic Growth in Burkina Faso: A Cointegration Analysis. Energy Economics, 32, 524-531. https://doi.org/10.1016/j.eneco.2009.08.011
Ozpence, O., & Mercan, N. (2020). The relationship between tax burden and economic growth: Turkey case. Journal of Business Economics and Finance, 9(2), 143-154. https://doi.org/10.17261/Pressacademia.2020.1220
Ozpence, O., Mercan, N. (2020). The relationship between tax burden and economic growth: Turkey case. Journal of Business, Economics and Finance (JBEF), V.9(2), p. 143-154. http://doi.org/10.17261/Pressacademia.2020.1220.
Prokopieva, T.& Yakovleva, A. (2022). Analysis of tax policy impact on the shadow economy of Russia and the USA. Oeconomia et Jus. 52-59. https://doi.org/10.47026/2499-9636-2022-1-52-59.
Elmurodov, S. (2021). Determinants of shadow economy in asian countries. Finacial and economy sustainability. I. 1-11.
Schneider, F. & Buehn, A. (2007). Shadow Economies and Corruption All Over the World: Revised Estimates for 120 Countries. Open-Assessment E-Journal. 1. 1-53. https://doi.org/10.5018/economics-ejournal.ja.2007-9
Schneider, F., Buehn, A. & Montenegro, C. E., (2010). Shadow Economies All over the World: New Estimates for 162 Countries from 1999 to 2007. Policy Research Working Paper Public Disclosure Authorized 5356. https://ssrn.com/abstract=1645726
Skarzauskas, S. (2021). Evaluating Impact of Tax Burden on State Financial Stability: Empirical Research of EU Countries. Theoretical Economics Letters, 11, 1122-1139. https://doi.org/10.4236/tel.2021.116071
Smith, P. (1994). Assessing the Size of the Underground Economy:the Canadian Statistical Perspectives. Canadian Economic Observer, 11, 16–33.
Stankevicus, E. & Vasiliauskaite, A. (2014). Tax burden level leverage on size of the shadow economy, cases of EU countries 2003-2013. ICEM 2014, 23-25. https://doi.org/10.1016/j.sbspro.2014.11.238
Tanzi, V. (1999). The Underground Economy in the United States: Annual Estimates, 1930-80. Staff Papers, International Monetary Fund, 283-305. https://doi.org/10.2307/3867219
Torgler, B., & Schneider, F. (2009). The impact of tax morale and institutional quality on the shadow economy. Journal of Economic Psychology, 30(2),228-245. https://doi.org/10.1016/j.joep.2008.08.004.
Viktor, T. (2005). Tax administration and the shadow economy. Tax Systems and Tax Reforms in New EU Member States, 72-74. https://doi.org/10.4324/9780203023075-6.
Vo, D. H., Thịnh, L. H., & Nhung, T. T. H. (2015). Determining the underground economic scale of The Southeast Asian region and other Asian countries by means of general torque technology. Journal of Economic Development, 26(6), 113-133.
Yusuf, R.A. & Nguyen, L.T.Q. (2023). Shadow economy and FDI: the role of corruption and land resource. Journal of Economics and Development, 25(2), 171-182. https://doi.org/10.1108/JED-10-2022-0214
Trích dẫn bài báo
Nguyễn , T. M. L., & Nguyễn, T. T. (2025). Tác động của gánh nặng thuế đến quy mô khu vực kinh tế chưa được quan sát tại các nền kinh tế mới nổi ở khu vực Châu Á. Tạp chí Nghiên cứu Tài chính - Marketing, 16(1), 1-15. https://doi.org/10.52932/jfmr.v16i1.725