The VII International Conference on The Shadow Economy, Tax Behaviour and Institutions will be held from 23 to 25 September at Brunel University London in collaboration with Universität Hamburg, University of Muenster, University of Montpellier C-EEM, University of Murcia, The MITER Corporation.
The working paper Presumptive taxation and firms efficiency: an integrated approach for tax compliance analysis, written by Giancarlo Ferrara, Arianna Campagna and Valeria Bucci, and already published in the SOSE Working Papers series, was selected and will be presented by SOSE in the course of the Conference on 23 September. The study proposes a new methodology aiming to promote tax compliance of small and medium-sized enterprises and self-employed workers.
Tax compliance is a central issue of SOSE's activities. Over the years, several studies have been conducted in this area to increase the tax compliance of small and medium-sized firms and self-employed taxpayers.
In particular, the paper proposes a methodology aiming to exploit the advantages of presumptive taxation methods, overcoming its main weaknesses by the analysis of taxpayers' efficiency. The integrated approach has a double advantage: fostering compliance by providing a valid tool to support tax authorities' audit activity and highlighting situations of inefficiency, allowing the taxpayer to intervene on company management.
The Shadow 2021 Conference, now in its seventh edition, aims to promote in an international context the dialogue between researchers studying the shadow economy, tax systems and tax compliance and the institutions involved. The socio-cultural and psychological aspects of taxpayers' evolution and tax behaviour will also be central issues at the Conference.
Keynote speakers of the Conference will be Klarita Gerxhani (European University Institute), Joel Slemrod (University of Michigan) and Alexis Spire (Center National de la Recherche Scientifique).