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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Autor principal: Tanzi, Vito
Altres autors: Shome, Parthasarathi
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 1993.
Col·lecció:IMF Working Papers; Working Paper ; No. 1993/021
Accés en línia:Full text available on IMF