Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland

Summary This paper gives an overview of tax non-compliance estimates and evaluates the suitability of various tax non-compliance measurement methods for Switzerland. The existing estimates for Switzerland focus strongly on non-declared assets and are based on a limited number of measurement methods....

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Үндсэн зохиолч:	Felix Schmutz
Формат:	Artigo
Хэл сонгох:	Inglês
Хэвлэсэн:	SpringerOpen 2016-01-01
Цуврал:	Swiss Journal of Economics and Statistics
Нөхцлүүд:	Shadow Economy Underground Economy Tax Compliance Tax Evasion
Онлайн хандалт:	http://link.springer.com/article/10.1007/BF03399425
Шошгууд:	Шошго нэмэх Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!