Size, Causes and Consequences of the Underground Economy

Index

Albania 93, 94

Algeria 95, 96

Angola 95, 96

Argentina 91, 92

Armenia 93, 94

audit threat, and tax compliance 50-1

Australia

Australian Business Number (ABN) 245-6

cash economy 56-67

Cash Economy Task Force (CETF) 244, 251-73

building partnerships 256-8

communication strategy 256

compliance model 254-5

reports 252-4, 259-72

Goods and Services Tax (GST) 243, 244

Medicare tax levy 43-5, 245

Pay-As-You-Go taxation 41, 44, 45, 245

tax authorities, perceived legitimacy 46-51, 248-50

tax compliance 256-8, 261-2, 266-8, 270-1

specific industries 258, 264-6

tax evasion 31

countermeasures 250-1

underground economy

business structure 246-7

household transactions 247

size 39, 85-6

Austria 84, 85-6

Azerbaijan 92, 93, 94

Bangladesh 87, 88

Belarus 93, 94