Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power

Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely...

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Detalles Bibliográficos
Autores principales: Hartl, Barbara, Hofmann, Eva, Gangl, Katharina, Hartner-Tiefenthaler, Martina, Kirchler, Erich
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Public Library of Science 2015
Materias:
Research Article
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4414547/
https://www.ncbi.nlm.nih.gov/pubmed/25923770
http://dx.doi.org/10.1371/journal.pone.0123355

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4414547/
https://www.ncbi.nlm.nih.gov/pubmed/25923770
http://dx.doi.org/10.1371/journal.pone.0123355

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