Tax Compliance Models: From Economic to Behavioral Approaches
<p>The paper reviews the models of tax compliance with an emphasis on economic and behavioral perspectives. Although the standard tax evasion model of Allingham and Sandmo and other similar economic models capture some important aspects of tax compliance (i.e., taxpayers’ response to increases...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Babes-Bolyai University, Cluj-Napoca
2012-06-01
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| Series: | Transylvanian Review of Administrative Sciences |
| Subjects: | |
| Online Access: | https://rtsa.ro/tras/index.php/tras/article/view/58 |