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Autor:
Mantzaris, Christopher, Fošner, Ajda
Publikováno v:
Originally published in an earlier version in the peer-reviewed Journal of Multidisciplinary Research, ISSN: 1947-2900(p), 1947-2919(e) in 2024-09 (Vol 16 No 1), found at t1p.de/nweix
Tax administrative cost reduction is an economically and socially desirable goal for public policy. This article proposes total administrative cost as percentage of total tax revenue as a vivid measurand, also useful for cross-jurisdiction comparison
Externí odkaz:
http://arxiv.org/abs/2411.12543