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...

Полное описание

Библиографические подробности
Главный автор: Tanzi, Vito
Другие авторы: Shome, Parthasarathi
Формат: Журнал
Язык:English
Опубликовано: Washington, D.C. : International Monetary Fund, 1993.
Серии:IMF Working Papers; Working Paper ; No. 1993/021
Online-ссылка:Full text available on IMF