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Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion
Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax...
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| Main Authors: | , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
2010
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| Acesso em linha: | https://ncbi.nlm.nih.gov/pmc/articles/PMC2874665/ https://ncbi.nlm.nih.gov/pubmed/20502612 https://ncbi.nlm.nih.govhttp://dx.doi.org/10.1016/j.joep.2010.01.002 |
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