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...

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Bibliographic Details
Main Authors: Tatjana Stanimirović, Tina Sever
Format: Article
Language:English
Published: Babes-Bolyai University, Cluj-Napoca 2022-10-01
Series:Transylvanian Review of Administrative Sciences
Subjects:
Online Access:https://rtsa.ro/tras/index.php/tras/article/view/707