The Effect of Information Sharing on Tax-to-GDP Ratio
In real world, taxpayers have private information of which tax agencies are either completely or partly not aware of. This issue gives rise to the so-called asymmetric information problem, seriously preventing tax laws from being justly and efficiently enforced. Asymmetry of information motivates ta...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2016-12-01
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| Series: | Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī |
| Subjects: | |
| Online Access: | https://joer.atu.ac.ir/article_7586_23efc516837528cc73b1b8417feb766a.pdf |