Tax Enforcement for SMEs: Lessons from the Italian Experience?
Year of publication: |
2008-01-07
|
---|---|
Authors: | Arachi, Giampaolo ; Santoro, Alessandro |
Institutions: | Australian Taxation Studies Program (ATAX), Faculty of Law |
Subject: | tax evasion | shadow economy | SMEs | audit strategies | presumptive taxation | Italy | developing countries |
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