Arbeitspapier
Digitalization against the shadow economy: Evidence on the role of company size
Online cash registers (OCRs) are important tools for reducing the size of the shadow economy. This paper analyzes the impact on reported turnover and tax liability of introducing OCRs in Hungary using a fixed-effects panel and event study model. We identify strong size-related heterogeneity in the retail and the accommodation and food services sectors: smaller companies increased their reported turnover more than larger ones. Since large companies pay the dominant part of value-added tax, the effects on the payment of this tax were mitigated. We find significant spillover effects in both sectors, which are slightly stronger among larger companies.
- Sprache
-
Englisch
- Erschienen in
-
Series: KRTK-KTI Working Papers ; No. KRTK-KTI WP - 2022/24
- Klassifikation
-
Wirtschaft
Informal Economy; Underground Economy
Business Taxes and Subsidies including sales and value-added (VAT)
Tax Evasion and Avoidance
- Thema
-
Value-Added Tax
Tax Evasion
Shadow Economy
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Ván, Bálint
Lovics, Gábor
Tóth, Csaba G.
Szőke, Katalin
- Ereignis
-
Veröffentlichung
- (wer)
-
Hungarian Academy of Sciences, Institute of Economics, Centre for Economic and Regional Studies
- (wo)
-
Budapest
- (wann)
-
2022
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Ván, Bálint
- Lovics, Gábor
- Tóth, Csaba G.
- Szőke, Katalin
- Hungarian Academy of Sciences, Institute of Economics, Centre for Economic and Regional Studies
Entstanden
- 2022
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