Trehub, Maksym (2004). The patterns of tax evasion in Russia: the evidence from Russian Longitudinal Monitoring Survey of households. Master's thesis / Doctoral dissertation.
This study develops a methodology that uses microeconomic data from RLMS of households to explore tax evasion patterns in Russia and their changes due to the possible impact of PIT reform launched in the beginning of 2001. The relationships between the measure of tax evasion and characteristics of the household representative such as age, gender, size of the household, total household income reported by the household representative and its structure are investigated and compared to the earlier theoretical and empirical studies. The validity of the wide spread claim that there is a negative relationship between tax rated and tax incompliance is also a research question for this study.