How to cite this paper
Shalaby, A. (2022). The role of tax accounting as a tool in light of the problematic shadow economy in the Kingdom of Saudi Arabia.Accounting, 8(2), 91-100.
Refrences
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Bovi, M., & Dell’Anno, R. (2009). The changing nature of the OECD shadow economy. Journal of Evolutionary Economics, 20(1), 19. https://doi.org/10.1007/s00191-009-0138-8
Cebula, R. J., & Feige, E. L. (2012). America’s unreported economy: measuring the size, growth and determinants of income tax evasion in the U.S. Crime, Law and Social Change, 57(3), 265–285. https://doi.org/10.1007/s10611-011-9346-x
Dell’Anno, R., & Davidescu, A. A. M. (2019). Estimating shadow economy and tax evasion in Romania. A comparison by different estimation approaches. Economic Analysis and Policy, 63, 130–149. https://doi.org/10.1016/j.eap.2019.05.002
Enste, D. H. (2010). Regulation and shadow economy: Empirical evidence for 25 OECD-countries. Constitutional Political Economy, 21(3), 231–248. https://doi.org/10.1007/s10602-009-9081-9
Feige, E., & Cebula, R. (2011). America’s Underground Economy: Measuring the Size, Growth and Determinants of Income Tax Evasion in the U.S.
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(3), 459–493. https://doi.org/10.1016/S0047-2727(99)00093-6
Jie, S. W., Tat, H. H., Rasli, A., & Chye, L. T. (2011). Underground Economy : Definition and Causes. Business and Management Review, 1(2), 14–24.
Mandroshchenko, O., Malkova, Y., & Tkacheva, T. (2018). Influence of the shadow economy on economic growth. Journal of Applied Engineering Science, 16(1), 87–94. https://doi.org/10.5937/jaes16-16490
Marinov, A. (2008). Hidden economy in the rural regions of Bulgaria. International Review on Public and Nonprofit Marketing, 5(1), 71–80. https://doi.org/10.1007/s12208-008-0002-9
Maurin, A., Sookram, S., & Kent Watson, P. (2006). Measuring the size of the hidden economy in Trinidad & Tobago, 1973–1999. International Economic Journal, 20(3), 321–341. https://doi.org/10.1080/10168730600879406
Mazhar, U., & Méon, P. G. (2017). Taxing the unobservable: The impact of the shadow economy on inflation and taxation. World Development, 90, 89–103. https://doi.org/10.1016/j.worlddev.2016.08.019
Park, N. (2005). Underground Economy : Causes and Size. Underground Economy: Causes and Size, 1–26.
Pashev, K. (2005). Presumptive taxation and gray economy : Lessons for Bulgaria. December, 1–24.
Petkantchin, V. (2013). The tax and regulatory causes of the underground economy. May 2011, 4. http://www.institutmolinari.org/IMG/pdf/note0513c_en.pdf
Risteski, H. (2009). Assessing Handicraft Shadow Economy in Macedonia. CEA Journal of Economics, 4(1).
Schneider, F. (2006). Shadow Economies of 145 Countries all over the World: What Do We Really Know? Institute for the Study of Labor, Volume|(2315), 54. internal-pdf://2005-13_open-3336744968/2005-13_Open.pdf
Schneider, F. (2009). The Size of the Shadow Economy for 25 Transition Countries over 1999/00 to 2006/07: What Do We Know? Johannes Kepler University of Linz, September, 1–13.
Schneider, F. (2011). Handbook on the Shadow Economy How To Order Connect With Us Find us on Facebook Read our Blog.
Schneider, F., & Enste, D. H. (2000). Shadow Economies: Size, Causes, and Consequences. Journal of Economic Literature, 38(1), 77–114. https://doi.org/10.1257/jel.38.1.77
Schneider, F., Raczkowski, K., & Mróz, B. (2015). Shadow economy and tax evasion in the EU. Journal of Money Laundering Control, 18(1), 34–51. https://doi.org/10.1108/JMLC-09-2014-0027
Singh, A. (2014). Inclusive growth, institutions, and the underground economy. Human Dignity and the Future of Global Institutions, 103–122. https://doi.org/10.5089/9781463937089.001
Startienė, G., & Trimonis, K. (2010). Causes and Consequences of Non-observed Economy. Ekonomika Ir Vadyba, 15, 275–280. http://kisi.deu.edu.tr/mert.topoyan/dosyalar/01.pdf
Tanzi, V. (1983). The underground economy. Finance & Development, 20(4), 10–13.
Torgler, B., Schneider, F., & Schaltegger, C. A. (2010). Local autonomy, tax morale, and the shadow economy. Public Choice, 144(1), 293–321. https://doi.org/10.1007/s11127-009-9520-1
TUDOSE, B. M., & CLIPA, R. I. (2016). an Analysis of the Shadow Economy in Eu Countries. Centre for European Studies (CES) Working Papers, 8(2), 303–312. http://search.ebscohost.com/login.aspx?direct=true&db=a9h&AN=120316776&site=ehost-live
Bovi, M., & Dell’Anno, R. (2009). The changing nature of the OECD shadow economy. Journal of Evolutionary Economics, 20(1), 19. https://doi.org/10.1007/s00191-009-0138-8
Cebula, R. J., & Feige, E. L. (2012). America’s unreported economy: measuring the size, growth and determinants of income tax evasion in the U.S. Crime, Law and Social Change, 57(3), 265–285. https://doi.org/10.1007/s10611-011-9346-x
Dell’Anno, R., & Davidescu, A. A. M. (2019). Estimating shadow economy and tax evasion in Romania. A comparison by different estimation approaches. Economic Analysis and Policy, 63, 130–149. https://doi.org/10.1016/j.eap.2019.05.002
Enste, D. H. (2010). Regulation and shadow economy: Empirical evidence for 25 OECD-countries. Constitutional Political Economy, 21(3), 231–248. https://doi.org/10.1007/s10602-009-9081-9
Feige, E., & Cebula, R. (2011). America’s Underground Economy: Measuring the Size, Growth and Determinants of Income Tax Evasion in the U.S.
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(3), 459–493. https://doi.org/10.1016/S0047-2727(99)00093-6
Jie, S. W., Tat, H. H., Rasli, A., & Chye, L. T. (2011). Underground Economy : Definition and Causes. Business and Management Review, 1(2), 14–24.
Mandroshchenko, O., Malkova, Y., & Tkacheva, T. (2018). Influence of the shadow economy on economic growth. Journal of Applied Engineering Science, 16(1), 87–94. https://doi.org/10.5937/jaes16-16490
Marinov, A. (2008). Hidden economy in the rural regions of Bulgaria. International Review on Public and Nonprofit Marketing, 5(1), 71–80. https://doi.org/10.1007/s12208-008-0002-9
Maurin, A., Sookram, S., & Kent Watson, P. (2006). Measuring the size of the hidden economy in Trinidad & Tobago, 1973–1999. International Economic Journal, 20(3), 321–341. https://doi.org/10.1080/10168730600879406
Mazhar, U., & Méon, P. G. (2017). Taxing the unobservable: The impact of the shadow economy on inflation and taxation. World Development, 90, 89–103. https://doi.org/10.1016/j.worlddev.2016.08.019
Park, N. (2005). Underground Economy : Causes and Size. Underground Economy: Causes and Size, 1–26.
Pashev, K. (2005). Presumptive taxation and gray economy : Lessons for Bulgaria. December, 1–24.
Petkantchin, V. (2013). The tax and regulatory causes of the underground economy. May 2011, 4. http://www.institutmolinari.org/IMG/pdf/note0513c_en.pdf
Risteski, H. (2009). Assessing Handicraft Shadow Economy in Macedonia. CEA Journal of Economics, 4(1).
Schneider, F. (2006). Shadow Economies of 145 Countries all over the World: What Do We Really Know? Institute for the Study of Labor, Volume|(2315), 54. internal-pdf://2005-13_open-3336744968/2005-13_Open.pdf
Schneider, F. (2009). The Size of the Shadow Economy for 25 Transition Countries over 1999/00 to 2006/07: What Do We Know? Johannes Kepler University of Linz, September, 1–13.
Schneider, F. (2011). Handbook on the Shadow Economy How To Order Connect With Us Find us on Facebook Read our Blog.
Schneider, F., & Enste, D. H. (2000). Shadow Economies: Size, Causes, and Consequences. Journal of Economic Literature, 38(1), 77–114. https://doi.org/10.1257/jel.38.1.77
Schneider, F., Raczkowski, K., & Mróz, B. (2015). Shadow economy and tax evasion in the EU. Journal of Money Laundering Control, 18(1), 34–51. https://doi.org/10.1108/JMLC-09-2014-0027
Singh, A. (2014). Inclusive growth, institutions, and the underground economy. Human Dignity and the Future of Global Institutions, 103–122. https://doi.org/10.5089/9781463937089.001
Startienė, G., & Trimonis, K. (2010). Causes and Consequences of Non-observed Economy. Ekonomika Ir Vadyba, 15, 275–280. http://kisi.deu.edu.tr/mert.topoyan/dosyalar/01.pdf
Tanzi, V. (1983). The underground economy. Finance & Development, 20(4), 10–13.
Torgler, B., Schneider, F., & Schaltegger, C. A. (2010). Local autonomy, tax morale, and the shadow economy. Public Choice, 144(1), 293–321. https://doi.org/10.1007/s11127-009-9520-1
TUDOSE, B. M., & CLIPA, R. I. (2016). an Analysis of the Shadow Economy in Eu Countries. Centre for European Studies (CES) Working Papers, 8(2), 303–312. http://search.ebscohost.com/login.aspx?direct=true&db=a9h&AN=120316776&site=ehost-live