Šešėlinė ekonomika : mokesčių vengimo aspektas
Santrauka
There has been very little research done of the shadow economy considering tax evasion in the scientific literature. The author of this article has chosen shadow economy as an object of the scientific research. Shadow economy encompasses economic and financial activities that are strictly regulated and are being conducted while ignoring those regulations and restrictions. The author analyses economic and financial activities about which governmental institutions do not have necessary information. General public stays unaware of those activities because participants of the economy evade paying taxes or/and are not following the standards described by the law or/and are not submitting data to statistical institutions or/and are trying to get tax reduction in some other illegal way. Shadow economy in the practice of tax administration is evaluated by calculating tax gap. Tax gap is described as a difference between potential tax amount that could be collected if tax payers would correctly calculate and would pay taxes on time required by law regulations and the tax amount that is de facto paid.