THE ROLE OF TAX AGENTS IN TAXPAYERS’ TAX COMPLIANCE

This paper aims to analyze the role of tax agents in tax compliance. The works that analyze this phenomenon can be divided into two major groups. Firstly, those that examine the role of tax agents, from the perspective of taxpayers, which indicate that their perception of tax complexity is the great...

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Publicado no:Tourism & Management Studies
Main Authors: Ana Clara Borrego, Cidália M. Mota Lopes, Carlos M. Santos Ferreira
Formato: Artigo
Idioma:Inglês
Publicado em: Universidade do Algarve 2013
Assuntos:
Estudios de Turismo
Taxpayer
Tax Agent
Tax knowledge
Tax Complexity
Tax Compliance
Acesso em linha:https://www.redalyc.org/articulo.oa?id=388743876025
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