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The Relationship Between Austrian Tax Auditors and Self-Employed Taxpayers: Evidence From a Qualitative Study

A constructive, highly professional relationship between tax authorities and taxpayers is essential for tax compliance. The aim of the present paper was to explore systematically the determinants of this relationship and related tax compliance behaviors based on the extended slippery slope framework...

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Detalhes bibliográficos
Publicado no:Front Psychol
Main Authors: Gangl, Katharina, Hartl, Barbara, Hofmann, Eva, Kirchler, Erich
Formato: Artigo
Idioma:Inglês
Publicado em: Frontiers Media S.A. 2019
Assuntos:
Acesso em linha:https://ncbi.nlm.nih.gov/pmc/articles/PMC6526770/
https://ncbi.nlm.nih.gov/pubmed/31133943
https://ncbi.nlm.nih.govhttp://dx.doi.org/10.3389/fpsyg.2019.01034
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