On the Legal System of Tax Voluntary Disclosure Based on Tax Compliance
To encourage taxpayers to voluntarily disclose their illegal tax acts such as tax evasion and evasion and perform their tax obligations, the tax authorities implement tax voluntary disclosure to encourage them. Tax voluntary disclosure not only increases fiscal revenue, improves the information mana...
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| Format: | Article |
| Language: | English |
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Sciendo
2023-06-01
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| Series: | Journal of Legal Studies |
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| Online Access: | https://doi.org/10.2478/jles-2023-0003 |