@article{Melas_2014, title={The Tax Elasticity and the Evasion: A Case Study on the Taxes in Fuels}, volume={2}, url={https://ajouronline.com/index.php/AJBM/article/view/1705}, abstractNote={<p>This study deals with the question whether the increase in the consumption taxes is affected by the elasticity of demand for their goods. Furthermore, it investigates whether the latter is correlated with the increase of the indirect taxes and especially the VAT by increasing the tax evasion. Also, it analyzes the price elasticity of demand and the elasticity of demand on total revenue, as well as the meaning of tax fraud. It identifies the types of elasticity depending on the percentage change on quantity and price. The study refers on the paradox of change of the elasticity factor on the same good over a certain value. Based on the inequality of tax evasion, I examine the reactions of traders in a given increase in the price of goods and the tax losses of the government. Accordingly, I draw conclusions on the increase in tax rates and expected tax revenue of the Government.</p>}, number={5}, journal={Asian Journal of Business and Management}, author={Melas, Dimitrios Konstantinos}, year={2014}, month={Oct.} }