Evaluating Public Administration Approaches towards Tax Non-Compliance in Europe
Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increases the risk of detection and penalties. Howev...
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| Format: | Article |
| Language: | English |
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MDPI AG
2020-07-01
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| Series: | Administrative Sciences |
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| Online Access: | https://www.mdpi.com/2076-3387/10/3/43 |