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Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power

Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely...

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Detalhes bibliográficos
Publicado no:PLoS One
Main Authors: Hartl, Barbara, Hofmann, Eva, Gangl, Katharina, Hartner-Tiefenthaler, Martina, Kirchler, Erich
Formato: Artigo
Idioma:Inglês
Publicado em: Public Library of Science 2015
Assuntos:
Acesso em linha:https://ncbi.nlm.nih.gov/pmc/articles/PMC4414547/
https://ncbi.nlm.nih.gov/pubmed/25923770
https://ncbi.nlm.nih.govhttp://dx.doi.org/10.1371/journal.pone.0123355
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