Tax enforcement activities : evidence on the impact of a threat-of-audit letter
Year of publication: |
2024
|
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Authors: | Fiorio, Carlo V. ; Santoro, Alessandro |
Published in: |
Economic and political studies : EPS. - [London] : Routledge, Taylor and Francis Group, ISSN 2470-4024, ZDB-ID 2713711-9. - Vol. 12.2024, 2, p. 171-187
|
Subject: | difference-in-differences | small business taxation | Tax compliance by businesses | threat-of-audit letter | Steuermoral | Tax compliance | KMU | SME | Unternehmensbesteuerung | Corporate taxation | Besteuerungsverfahren | Taxation procedure | Steuervermeidung | Tax avoidance |
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