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Tax evasion in Portugal: how to estimate it?
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Resumo(s)
This work project aims to provide a detailed explanation of the different methodologies used to estimate the size of the shadow economy. The emphasis that most academic authors put on the currency-demand and MIMIC approaches attests these methods as those capable of providing the most accurate estimates. Given the results obtained from these models in Portugal it is possible to conclude that the size of the national shadow economy has been decreasing since 1998. Those results will be discussed and some possible explanations for that pattern will be proposed. In the last section, some changes in the Portuguese fiscal system will be presented as the most probable causes of that decrease, taking into account the suitability of the currency-demand approach.
Descrição
Palavras-chave
Tax evasion Underground Economy Portugal