Cash thresholds, cash expenditure and tax evasion
Year of publication: |
2022
|
---|---|
Authors: | Russo, Francesco Flaviano |
Published in: |
Fiscal studies : the journal of the Institute for Fiscal Studies. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1475-5890, ZDB-ID 2044782-6. - Vol. 43.2022, 4, p. 387-403
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Subject: | payments | self-employed | transactions | Selbstständige | Self-employed | Steuervermeidung | Tax avoidance | Zahlungsverkehr | Payment system | Bargeld | Cash | Elektronisches Geld | Electronic money | Steuerstrafrecht | Criminal tax law | Bargeldloser Zahlungsverkehr | Noncash payments | Betriebliche Liquidität | Corporate liquidity | Steuerflucht | Cross-border tax evasion |
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