Cooperative Tax Compliance — A Path to Fiscal Sustainability?
<p>The idea of cooperative tax compliance promotes a partnership relationship between the tax authority and taxpayers, aiming to improve tax compliance. Fair, efficient, and sustainable taxation is central in delivering a greener and more digital world, especially in the recovery process from...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Babes-Bolyai University, Cluj-Napoca
2022-10-01
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Series: | Transylvanian Review of Administrative Sciences |
Subjects: | |
Online Access: | https://rtsa.ro/tras/index.php/tras/article/view/707 |