Economic Theories that Explain the Emergence of Tax Evasion
Tax evasion refers to the illegal activities deliberately undertaken by a taxpayer in order to release himself from the tax burden. Tax avoidance, on the other hand, usually denotes a situation in which the taxpayer has arranged his business in a perfectly legal way, resulting in either a reduced ta...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2021-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | https://stec.univ-ovidius.ro/html/anale/RO/2021/Section%205/14.pdf |