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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...

Täydet tiedot

Tallennettuna:
Bibliografiset tiedot
Julkaisussa:PLoS One
Päätekijät: Hartl, Barbara, Hofmann, Eva, Gangl, Katharina, Hartner-Tiefenthaler, Martina, Kirchler, Erich
Aineistotyyppi: Artigo
Kieli:Inglês
Julkaistu: Public Library of Science 2015
Aiheet:
Linkit: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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