Taxation and Compliance Studies

This cluster of papers explores the determinants, consequences, and enforcement strategies related to tax evasion, informal economy, and shadow economy. It covers topics such as tax compliance, tax morale, corruption, institutional quality, and the impact of fiscal policies on the labor market. The research also delves into the interplay between formal and informal sectors, as well as the role of enforcement mechanisms in influencing taxpayers' behavior.

Journals publishing in this area