Audit, presumptive taxation and efficiency : an integrated approach for tax compliance analysis
Year of publication: |
2023
|
---|---|
Authors: | Ferrara, Giancarlo ; Bucci, Valeria ; Campagna, Arianna |
Published in: |
Economic systems. - Amsterdam [u.a.] : Elsevier, ISSN 0939-3625, ZDB-ID 1072886-7. - Vol. 47.2023, 3, p. 1-16
|
Subject: | Tax compliance | Presumptive taxation | Efficiency | Stochastic frontier | Business sector studies | Steuermoral | Besteuerungsverfahren | Taxation procedure | Technische Effizienz | Technical efficiency |
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