The effect of audit activity on tax declaration : evidence on small businesses in Italy
Year of publication: |
2018
|
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Authors: | D'Agosto, Elena ; Manzo, Marco ; Pisani, Stefano ; D'Arcangelo, Filippo Maria |
Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1552-7530, ZDB-ID 2070401-X. - Vol. 46.2018, 1, p. 29-57
|
Subject: | tax compliance | tax evasion | causal inference | Italy | Italien | Steuermoral | Tax compliance | KMU | SME | Steuervermeidung | Tax avoidance | Kausalanalyse | Causality analysis | Unternehmensbesteuerung | Corporate taxation |
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