Zobrazeno 1 - 4
of 4
pro vyhledávání: '"Larissa Margareta BĂTRÂNCEA"'
Publikováno v:
Transylvanian Review of Administrative Sciences, Vol 8, Iss 36, Pp 13-26 (2012)
The paper reviews the models of tax compliance with an emphasis on economic and behavioral perspectives. Although the standard tax evasion model of Allingham and Sandmo and other similar economic models capture some important aspects of tax complianc
Externí odkaz:
https://doaj.org/article/40aa094df1fb4dd989542f67c61b2d1c
Publikováno v:
Annals of the University of Oradea, Economic Science Series. 2011, Vol. 20 Issue 2, p335-339. 5p. 1 Chart.
Autor:
Ioan, Bătrâncea1 ibatrancea@yahoo.com, Larissa-Margareta, Bătrâncea1 larissabatrancea1707@yahoo.com, Andrei, Moscviciov2 andreim@anvico.ro, Victor, Ardelean1 victor.ardelean@btrl.ro
Publikováno v:
Annals of the University of Oradea, Economic Science Series. 2008, Vol. 17 Issue 3, p52-56. 5p. 2 Charts, 2 Graphs.
Publikováno v:
Annals of the Alexandru Ioan Cuza University - Economics. 59
The present study investigates tax non-compliance behavior under the influence of tax law complexity and the relationship between taxpayers and authorities. It is argued that the non-compliance is triggered by high complexity of tax law derived from
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::db9ec3119c4d87dc447bfa0e2ee5d62c
https://doi.org/10.2478/v10316-012-0006-9
https://doi.org/10.2478/v10316-012-0006-9