The deterrence effect of real-world operational tax audits on self-employed taxpayers : evidence from Italy
Gabriele Mazzolini, Laura Pagani, Alessandro Santoro
| Year of publication: |
2022
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|---|---|
| Authors: | Mazzolini, Gabriele ; Pagani, Laura ; Santoro, Alessandro |
| Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 29.2022, 4, p. 1014-1046
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| Subject: | Administrative panel data | Tax audits | Tax compliance | Italien | Italy | Steuermoral | Selbstständige | Self-employed | Außenprüfung | Tax audit | Finanzverwaltung | Fiscal administration | Steuervermeidung | Tax avoidance | Besteuerungsverfahren | Taxation procedure | Steuerstrafrecht | Criminal tax law | Wirtschaftsprüfung | Financial audit |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10797-021-09707-9 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013438466