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Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities

Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although hig...

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Détails bibliographiques
Publié dans:Law Policy
Auteurs principaux: Hofmann, Eva, Gangl, Katharina, Kirchler, Erich, Stark, Jennifer
Format: Artigo
Langue:Inglês
Publié: BlackWell Publishing Ltd 2014
Sujets:
Accès en ligne:https://ncbi.nlm.nih.gov/pmc/articles/PMC4459214/
https://ncbi.nlm.nih.gov/pubmed/26074656
https://ncbi.nlm.nih.govhttp://dx.doi.org/10.1111/lapo.12021
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