VAT: The effectivity of electronic tax compliance in the face of the determinants of the tax gap
The quest to reduce the informational asymmetry between tax authorities and taxpayers, increasing tax compliance, was one of the main intentions with the implementation of SPED in Brazil. Thus, the need arose to understand its efficiency, as well as its impact on revenue. In this context, this stud...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2023-06-01
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| Series: | Revista Contemporânea de Contabilidade |
| Subjects: | |
| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/84913 |