Do audits enhance compliance? : an empirical assessment of VAT enforcement
Year of publication: |
2006
|
---|---|
Authors: | Bergman, Marcelo ; Nevarez, Armando |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 59.2006, 4, p. 817-832
|
Subject: | Steuermoral | Tax compliance | Steuerfahndung | Tax investigation | Umsatzsteuer | Sales tax | Argentinien | Argentina | Chile |
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