The impact of budget transparency on tax compliance
The article analyzes the factors influencing tax evasion: the value of gross domestic product per capita, tax burden, corruption and openness of information on the use of budgetary funds. The correlation model includes the analysis of two groups of indicators. The first group is indicators of the in...
Main Authors: | , , , , |
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Format: | Article |
Language: | English |
Published: |
EDP Sciences
2021-01-01
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Series: | E3S Web of Conferences |
Online Access: | https://www.e3s-conferences.org/articles/e3sconf/pdf/2021/60/e3sconf_tpacee2021_07029.pdf |