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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...

Disgrifiad llawn

Wedi'i Gadw mewn:
Manylion Llyfryddiaeth
Prif Awduron: Kirchler, Erich, Wahl, Ingrid
Fformat: Artigo
Iaith:Inglês
Cyhoeddwyd: 2010
Pynciau:
Mynediad Ar-lein: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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