A Primeron Tax Evasion /

Tax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it depends solely on the attitude toward risk with full information regarding the tax administration's behavior. Methodologies for esti...

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Detalles Bibliográficos
Autor Principal: Tanzi, Vito
Outros autores: Shome, Parthasarathi
Formato: Revista
Idioma:English
Publicado: Washington, D.C. : International Monetary Fund, 1993.
Series:IMF Working Papers; Working Paper ; No. 1993/021
Acceso en liña:Full text available on IMF