AZE GURBANLI, Natik KAZ SHAMSHADIN, Maghhan (31 competitors) TUR CELIK, Enes RUS ABULKHANOV, Dgaudat AZE GAZALOV, Avaz ARM GRIGORYAN, Edvard TUR DONMEZ, Cengizhan GEO TATULASHVILI, Tato TUR CELIK, Emre GEO NINIASHVILI, Vano RUS KELEKHSAEV, Davit AZE FARZALIYEV, Nurlan TUR DUZLUK, Sahabettin DUZLUK, Sahabettin UZB KURANBAEV, Uchkun ARM KHACHATRYAN, Davit TUR COLAK, Erhan BRA PIRES, Kainan TUR OZTURK, Furkan RUS DOLGIKH, Ivan TUR IZGI, Harun UZB MATKURBANOV, Asatjon ARM BARSEGHYAN, Feliks AZE AHMADOV, Nariman TUR CIMEN, Halil RUS MUTALIEV, Ibragim GEO GEJADZE, Daviti BUL IVANOV, Denislav TUR KARACA, Oguzhan KAZ SEILKHAN, Kanat AZE HASANOV, Khazar ARM HAKOBYAN, Gor Printed at 15-03-2013, 22:3 by alkan-pc ARM KHACHATRYAN, Samvel ARM KHACHATRYAN, Samvel BLR MIKHNO, Yauhen BLR MIKHNO, Yauhen (37 competitors) TUR KOPUZ, Abdullatif KAZ ZHAUYNTAYEV, Bauyrzhan BRA SANTOS, Tacio BRA SANTOS, Tacio ARM GHAZARYAN, Vahe ARM GHAZARYAN, Vahe RUS MARYASIN, Vladimir RUS MARYASIN, Vladimir TUR CILOGLU, Bilal TUR CILOGLU, Bilal AZE HEYDALI, Murad AZE HEYDALI, Murad AZE MAMMADOV, Samir UZB NURILLAEV, Kemran GEO KURDIANI, Jaba GEO KURDIANI, Jaba TUR CELIK, Burak TUR CELIK, Burak KAZ DURACHENKO, Anatoliy KAZ DURACHENKO, Anatoliy AZE MURADLI, Tarlan AZE MURADLI, Tarlan ARM GABRIELYAN, Daniel ARM GABRIELYAN, Daniel TUR CALISKAN, Halim TUR CALISKAN, Halim RUS ISMAILOV, Azer RUS ISMAILOV, Azer 63 AZE TAGHIZADA, Rufat AZE TAGHIZADA, Rufat ARM ABAGHYAN, Shahen ARM ABAGHYAN, Shahen TUR OZDEMIR, Dogan TUR OZDEMIR, Dogan GEO CHKHVIMIANI, Levan BUL PEEV, Kiril AZE AZAYEV, Elvin AZE AZAYEV, Elvin RUS ARSENTEV, Evgenii KAZ MAMYEV, Ramazan TUR SARIKAYA, Ugur TUR SARIKAYA, Ugur ITA LORUSSO, Riccardo ITA LORUSSO, Riccardo ARM SARGSYAN, Sargis RUS BABBUCHIEV, Rustam BLR LESHYK, Maksim BLR LESHYK, Maksim TUR KEKLIK, Tayfun TUR KEKLIK, Tayfun UZB SOBIROV, Muso UZB SOBIROV, Muso ARM BAGHDASARYAN, Vardges ARM BAGHDASARYAN, Vardges AZE GARDASHKHANOV, Farit AZE GARDASHKHANOV, Farit TUR SIMSEK, Mehmet TUR SIMSEK, Mehmet ARG TAIRA, Federic0 ARG TAIRA, Federic0 Printed at 15-03-2013, 22:3 by alkan-pc GEO METREVELI, Giorgi GEO METREVELI, Giorgi KAZ BOTEKE, Madiyar KAZ BOTEKE, Madiyar (34 competitors) TUR GOKSU, Alperen Mustafa TUR GOKSU, Alperen Mustafa RUS TAGIROV, Tagir RUS TAGIROV, Tagir GEO TCHIKAIDZE, Bachana GEO TCHIKAIDZE, Bachana AZE HEYDAROV, Hidayat AZE HEYDAROV, Hidayat TUR OZCELIK, Oguzhan TUR OZCELIK, Oguzhan ARM GABRIELYAN, Robert ARM GABRIELYAN, Robert TUR KARPUZCU, Dogan TUR KARPUZCU, Dogan BLR MINKOU, Dzmitry GEO LIPARTELIANI, Giorgi TUR TEKIN, Mehmet Emin TUR TEKIN, Mehmet Emin BRA LOPES, Rodrigo BRA LOPES, Rodrigo TUR KARAMAN, Semih TUR KARAMAN, Semih RUS SYRCEV, Ivan RUS SYRCEV, Ivan MNE NURKOVIC, Jusuf MNE NURKOVIC, Jusuf ARM DERMISHYAN, Harutyun ARM DERMISHYAN, Harutyun 63 ARMMNATSAKANYAN, Ashot ARM MNATSAKANYAN, Ashot BUL DAMYANOV, Petar BUL DAMYANOV, Petar TUR AYIK, Ozgur TUR AYIK, Ozgur RUS BAGILA, Denis RUS BAGILA, Denis ARM GRIGORYAN, Arman ARM GRIGORYAN, Arman GEO LIPARTELIANI, Irakli GEO LIPARTELIANI, Irakli TUR KARAKUS, Omer TUR KARAKUS, Omer AZE SULEYMANOV, Fedail AZE SULEYMANOV, Fedail TUR KEKLIK, Tanju TUR KEKLIK, Tanju KAZ ISSA, Nursultan KAZ ISSA, Nursultan TUR OZDEMIR, Cem TUR OZDEMIR, Cem ARM KHITARYAN, Gevorg ARM KHITARYAN, Gevorg TUR AYKUT, Adem TUR AYKUT, Adem GEO ONIANI, Zurab GEO ONIANI, Zurab RUS KULIKOVSKIKH, Alexander BRA STAFUZZA, Yorran ARG CARCAMO, Santiago ARG CARCAMO, Santiago Printed at 15-03-2013, 22:3 by alkan-pc GEO MAMULASHVILI, Nika BRA PUGGINA JR, Lelio (31 competitors) TUR KARABUDAK, Hasan RUS CHASYGOV, Ismail GEO JATCHVLIANI, Tatasha ARM MELKONYAN, Mher TUR KUCUK, Sefa KAZ NURDYBEKOV, Zharas GEO MAMARDASHVILI, Simon MNE VULOVIC, Janko TUR CALISKAN, Denizhan UZB KARIMOV, Sardor GEO FALINI, Beka BLR KLEBCHA, Hryhory TUR KILINC, Recep RUS ERSHOV, Pavel GEO GIGAURI, Giga ARM OHANYAN, Kamo TUR GUNAY, Ramazan RUS KODIRI, Manuchehr GEO GOSHUANI, Giorgi MNE SINANOVIC, Balsa TUR TARIM, Semet TARIM, Semet TUR ERBULUT, Tunahan UZB OTAMURODOV, Ulugbek AZE HUSEYNOV, Bayram RUS CHAKRA, Samvel TUR KATIPOGLU, Rahman Rahim GEO MAKHATADZE, Tornike ARM GHAZARYAN, Karlen KAZ VERKHOTUROV, Roman Printed at 15-03-2013, 22:3 by alkan-pc ARM GRIGORYAN, Avetik ARM GRIGORYAN, Avetik KAZ BAYEV, Yerzhan KAZ BAYEV, Yerzhan (43 competitors) TUR POYRAZ, Kamil Berkay TUR POYRAZ, Kamil Berkay GEO BEKAURI, Levani AZE HEYBATOV, Elchin ARM OHANYAN, Týgran ARM OHANYAN, Týgran ARG RUSCH, Marcelo ARG RUSCH, Marcelo TUR ARSLAN, Ali Nail BRA BASILE, Jose RUS TEPKAEV, Turpal RUS TEPKAEV, Turpal TUR KURA, Furkan Ahmet TUR KURA, Furkan Ahmet AZE ISMAYILOV, Rufat AZE ISMAYILOV, Rufat TUR MAVI, Emre TUR MAVI, Emre ARM NALBANDYAN, Davit ARM NALBANDYAN, Davit TUR COSKUN, Mustafa GEO SHERAZADASHVILI, Beka KAZ KHAMZA, Didar AUT GANSELMAYER, Patrick AZE GASIMOV, Anar AZE GASIMOV, Anar UZB KHIDIROV, Maruf RUS SKRIPCHENKO, Andrey 63 ARMKARAPETYAN, Nairi ARM KARAPETYAN, Nairi TUR POLAT, Ahmet Duran AZE GULUZADA, Famil RUS GODIZOV, Ruslan BRA FALQUETO, Joao HUN BEVIZ, Barbanas KAZ KALNIYAZOV, Olzhas ARM GHAZARYAN, Davit ARM GHAZARYAN, Davit TUR ABANOZ, Islam TUR ABANOZ, Islam RUS RAMAZANOV, Zaur RUS RAMAZANOV, Zaur GEO LOMIDZE, Zurab GEO LOMIDZE, Zurab GEO LIPERTELIANI, Jaba ARM MELKONYAN, Garnik RUS ZURGARAEV, Gamzat MNE MILIC, Arso TUR GUL, Muhammet Talha TUR GUL, Muhammet Talha BRA NEVES, Lincoln BRA NEVES, Lincoln GEO GULIASHVILI, Giorgi KAZ YERLIKOV, Almas AZE TALIBOV, Vasif AZE TALIBOV, Vasif TUR KALCIOGLU, Burak TUR KALCIOGLU, Burak UKR KRUK, Oleksandr UKR KRUK, Oleksandr Printed at 15-03-2013, 22:3 by alkan-pc GEO GURGEMIDZE, Otar AUT BUBANJA, Marko (29 competitors) BRA PEDRO, Itinose AZE KARIMOV, Kanan TUR CECENOGLU, Mugammed Ali RUS TAIMOAZOV, Robert ARM SAROYAN, Garnik SAROYAN, Garnik TUR KOSE, Ali Metehan GEO GOGIA, Irakli KAZ ABIKHAY, Abiken ARM DIPLOSHYAN, Davit TUR GOK, Musa GOK, Musa RUS TUMAEV, Aliumar BLR VARAPAYEU, Yahor ARM SAHAKYAN, Grigor TUR BALCI, Fikri Eren AZE MIRZAYEV, Aslan GEO LIPERTELIANI, Kakhi KAZ TAUTANOV, Madiyar TAUTANOV, Madiyar Kazakhstan RUS IGOLNIKOV, Mikhail BRA OLIVEIRA, Condrado TUR KARAKAS, Abdulkadir BLR KNOLIK, Ruslan GEO MOVELIDZE, Nika AZE ALLAHVERDIYEV, Isgandar TUR GENC, Ilhami UZB MIRZAYOROV, Muhriddin ARM DADIKYAN, Davit RUS ABDULLAEV, Asker Printed at 15-03-2013, 22:3 by alkan-pc TUR SENTURK, Sukru Mirac SENTURK, Sukru Mirac (24 competitors) AUT ALBER, Bernhard KAZ GUBANKOV, Nikolay TUR ARICI, Hasan GEO GVELESIANI, Giorgi RUS ABDULLAEV, Sultan ABDULLAEV, Sultan TUR TASDELEN, Selim BRA BRAGA JR, Clovis BLR KLIUCHNIKAU, Pavel KAZ MUKHAMETKHANOV, Zhassulen TUR MAMAEVOGLU, Islam MAMAEVOGLU, Islam GEO ZHORZHOLIANI, Mikheili ZHORZHOLIANI, Mikheili TUR INAN, Okan KAZ MAIDAN, Aidos AZE SEKERALIYEV, Musa SEKERALIYEV, Musa Azerbaijan TUR DEDEMLI, Samet RUS VOROBYEV, Aleksandr BLR SVIRYD, Mikita SVIRYD, Mikita RUS PALIAN, Karlen BLR RADCHANKA, Artsiom ARG OLVEIRA, Martin TUR BESDIL, Ahmet Furkan KAZ AKRASHEV, Almas AKRASHEV, Almas Kazakhstan GEO OZBETELASHVILI, Davit OZBETELASHVILI, Davit Printed at 15-03-2013, 22:3 by alkan-pc TUR BULUT, Yuksel Kerem GEO GOJIASHVILI, Zaza (25 competitors) RUS SHAKBAZOV, Ruslan SHAKBAZOV, Ruslan TUR YILDIRIM, Ahmet YILDIRIM, Ahmet ARM LAGZYAN, Zhora BRA PRAXEDES, Hugo TUR GORKEN, Suleyman AZE MEHDIYEV, Khalid RUS BEGMETOV, Alexandr KAZ TOKAREV, Nikita TUR BINGOL, Kadir BINGOL, Kadir GEO TSOTSINASHVILI, Tedo TSOTSINASHVILI, Tedo TUR NAZ, Ramazan NAZ, Ramazan GEO RAZMADZE, Daviti RAZMADZE, Daviti TUR UCAR, Huseyin BRA ROCHA, Matheus RUS TUAEV, Marat KAZ AMIRALI, Nurbek TUR CEKIC, Ahmet Can RUS BASHAEV, Tamerlan BLR DRACHUK, Siarhei UZB NAZMITDINOV, Renalt TUR AKAY, Ali AKAY, Ali GEO KUKHIANIDZE, Bakari AZE BAHRAMIYYA, Toghrul Printed at 15-03-2013, 22:3 by alkan-pc TUR AKYUZ, Cicek (14 competitors) AKYUZ, Cicek TUR BUZACI, Tugce RUS ESERKEEVA, Mariam RUS KHARLAPANOVA, Daria TUR YAYLA, Rumeysa BRA TIBURCIO, Victoria KAZ MURAT, Guldane TUR TUKUL, Fatmanur RUS MISAYLOVA, Tatiana TUR GEDIK, Buket GEDIK, Buket TUR BASKURT, Kader BLR SAHAN, Krystsina TUR CAKMAK, Aynur RUS BIKBOVA, Aida Printed at 15-03-2013, 22:3 by alkan-pc BLR SUHLOB, Veranika SUHLOB, Veranika (18 competitors) TUR TASLI, Ayse Nur TASLI, Ayse Nur KAZ KARCHAYEVA, Aiida BRA KONDO, Thais RUS TURCHEVA, Anastasya TURCHEVA, Anastasya BRA SILVA, Leticia SILVA, Leticia TUR ASKA, Songul ASKA, Songul RUS MATATOVA, Sofya MATATOVA, Sofya ARG MARCELLET, Camila MARCELLET, Camila Argentine TUR TOPCU, Duygu TOPCU, Duygu RUS KULISHKINA, Victoria KULISHKINA, Victoria TUR SENYAYLA, Rabia SENYAYLA, Rabia KAZ AMIRTAYEVA, Zhadyra AMIRTAYEVA, Zhadyra Kazakhstan KAZ KARASAIKYZY, Kamshat KARASAIKYZY, Kamshat Kazakhstan ARM AGHAJANYAN, Dianna AGHAJANYAN, Dianna RUS DENISOVA, Daria DENISOVA, Daria BRA PAIVA, Leticia TUR CAKMAKLI, Melisa Printed at 15-03-2013, 22:3 by alkan-pc TUR GUZ, Sehnaz GUZ, Sehnaz (24 competitors) TUR ERCENGIZ, Rabia ERCENGIZ, Rabia TUR HANTUK, Burcu BLR SMALIUHA, Kseniya MKD SHERIFOVSKA, Berna RUS BOYMATOVA, Sitora TUR TAS, Sinem TAS, Sinem RUS NAGUCHEVA, Danna UZB MAMEDOVA, Amina TUR TATAR, Cicek TATAR, Cicek AZE MUSTAFAYEVA, Afet GEO BEBOSHVILI, Mzia TUR GULMEZ, Zeliha GULMEZ, Zeliha BRA MORAIS, Rafaela AZE MAHARRAMOVA, Nazakat TUR ICAGASI, Sedanur ICAGASI, Sedanur RUS DOLGIKH, Ekaterina GEO MARGIANI, Salome TUR KORKMAZ, Irem KAZ KHAZHU, Azinat TUR OGEL, Sinem RUS SHILOVA, Kristina TUR KAYA, Havanur KAYA, Havanur BLR SLABODCHYKAVA, Lizaveta SLABODCHYKAVA, Lizaveta Printed at 15-03-2013, 22:3 by alkan-pc TUR VARDAR, Habibe RUS ZHESHCHENKOVA, Mariia (23 competitors) GEO SHOTADZE, Guranda SHOTADZE, Guranda TUR GULSOY, Fatma GULSOY, Fatma BLR BUDZKO, Kseniya KAZ AMANZHANOVA, Aigerim TUR SENAY, Ihlara RUS STEPANOVA, Elizaveta GEO JANASHVILI, Mariam JANASHVILI, Mariam TUR KILIC, Ezgi KILIC, Ezgi BLR DRAHUN, Katsiaryna BRA COLMAN, Layana TUR CALISKAN, Damla UZB MANNONOVA, Makhliyo BRA FERNANDES, Yasmin RUS CHISTANOVA, Sofia TUR SENTURK, Gulkader SENTURK, Gulkader GEO GALUSTIANI, Ina GALUSTIANI, Ina TUR ARSLANTAN, Busra ARSLANTAN, Busra BLR MINENKOVA, Ulyana KAZ KULYNTAY, Fariza TUR DINDAR, Meltem DINDAR, Meltem RUS POTKINA, Arina POTKINA, Arina Printed at 15-03-2013, 22:3 by alkan-pc TUR YILMAZ, Deniz ARG ELIZECHE, Ayelen (26 competitors) TUR VERGILI, Serife Ezgi RUS KOLYADENKOVA, Anastasia TUR BAKIR, Hatice Zisan BLR KORKHAVA, Volha MNE MILIC, Mirjana MILIC, Mirjana Montenegro TUR YILDIRIM, Esin YILDIRIM, Esin KAZ SULEIMENOVA, Anel SULEIMENOVA, Anel Kazakhstan TUR SEYIS, Ilayda RUS ZADOROZHNAIA, Tatyana BLR YARATS, Khrystsina BRA BITENCOURT, Gabriela TUR GEZER, Sevgi GEZER, Sevgi BLR OTCHENASHKO, Alina BRA PRATES, Ana Paula TUR OZERLER, Seyma ARM MISAKYAN, Viktoria KAZ BOLAT, Aizhan RUS DOTCENKO, Karerina TUR GOKGOZ, Mine ARG DE LUCIA, Agustina KAZ ABILKADIROVA, Aigerim ABILKADIROVA, Aigerim Kazakhstan TUR YILMAZ, Aysegul BRA CARNEIRO, Jenifer RUS GAITOVA, Alevtina GAITOVA, Alevtina Printed at 15-03-2013, 22:3 by alkan-pc TUR KUS, Berna KUS, Berna (25 competitors) GEO MITCHEDLISHVILI, Tamar RUS ABRAMKINA, Valeriya TUR KAYA, Zahide AZE MIRZAZADA, Valida BLR VAKARCHUK, Valeriya VAKARCHUK, Valeriya TUR ERGUL, Neslisah KAZ RAKHMAN, Nursulu RUS KUTSAR, Yana ARG LAFFEUILLADE, Gimena TUR YILDIZ, Selay YILDIZ, Selay BRA ZEFERINO, Camila ZEFERINO, Camila TUR EREN, Nursel CARMINUCCI, Chiara RUS POPOVA, Anna POPOVA, Anna TUR TOKDEMIR, Emine UZB NURMETOVA, Tursunpashsha KAZ KASHKYN, Zhanar AZE ISMAILOVA, Ayten TUR ALTUG, Hadra BLR KURLOVICH, Viktoryia BRA PASCOALINO, Yanka GEO JANASHVILI, Khatia TUR EMEKSIZ, Gulsah EMEKSIZ, Gulsah RUS NIKIFOROVA, Niurguiana NIKIFOROVA, Niurguiana Printed at 15-03-2013, 22:3 by alkan-pc TUR KUCUKYAZICI, Gulsum KUCUKYAZICI, Gulsum (18 competitors) AZE HASANLI, Gunel HASANLI, Gunel Azerbaijan TUR TOPALOGLU, Aslihan TOPALOGLU, Aslihan RUS BLINKOVA, Ekatarina BLINKOVA, Ekatarina TUR TEKYASAR, Esra BRA SCHMIDT, Aine GERI, Eleonora GERI, Eleonora TUR CAKIR, Melike CAKIR, Melike RUS BONDARENKO, Vavalriya BONDARENKO, Vavalriya TUR ERDOGAN, Semanur ERDOGAN, Semanur RUS TOKAREVA, Ekatarina TOKAREVA, Ekatarina TUR EROGLU, Simge EROGLU, Simge BRA SILVA, Renata SILVA, Renata TUR ERSOY, Raziye KAZ MURATALI, Aigerim BLR SHUT, Karyna SHUT, Karyna TUR KESKIN, Kader KESKIN, Kader RUS GIMALETDINOVA, Alexandra GIMALETDINOVA, Alexandra Printed at 15-03-2013, 22:3 by alkan-pc TUR SARIOGLU, Hulya (16 competitors) RUS MAKHMUDOVA, Zinaida TUR BORA, Cigdem KAZ MARATOVA, Nazgul BRA FURTADO, Ellen RUS USOVA, Kristina TUR ERKAL, Sukriye Gamze KAZ KUSSAIYN, Dinara GEO KAVRELISHVILI, Natia TUR VERGILI, Merve Nur RUS BUKREEVA, Marina KAZ NASSYROVA, Ramuza TUR AKBULUT, Sebile RUS ROMANENKO, Darya TUR CALISKAN, Busra AZE ALIZADA, Narmina Printed at 15-03-2013, 22:3 by alkan-pc
University of Tartu Faculty of Economics and Business Administration WHY DO INDIVIDUALS EVADE PAYROLL AND INCOME TAXATION IN ESTONIA? Tartu 2007 WHY DO INDIVIDUALS EVADE PAYROLL AND INCOME TAXATION IN ESTONIA? Kenneth A. Kriz1, Jaanika Meriküll2, Alari Paulus3, Karsten Staehr4 Abstract This paper employs micro-level data to determine the factors characteriz