THE MODEL OF TAX EVASION, ITS CORRECTIONS AND COHERENCE TO THE PRACTICAL TAX ADMINISTRATION
In this paper, a theoretical model of tax evasion, proposed by Allingham and Sandmo, is briefly presented. This model tries to explain the taxpayer’s decision to reveal only part of the taxable income and to evade taxes in this way. The main parameters of the model are personal income, the rates of...
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| Publicado no: | Ekonomika |
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| Principais autores: | , |
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Vilniaus Universitetas
2010
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| Assuntos: | |
| Acesso em linha: | https://www.redalyc.org/articulo.oa?id=692273742004 |
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