Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increases the risk of detection and penalties....

Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increases the risk of detection and penalties....

On 15 July 2009, the Council of Fiscal and Financial Policy approved a new financing system for the Autonomous Communities. The changes affected some fundamental elements, among which is worth to emphasize a strong increase in the basket of taxes transferred to the communities, the provision of...

Purpose – The purpose of the Building Everyday Life programme is to improve parenting outcomes through better sharing of family responsibilities and to encourage a strong sense of solidarity and community. Design/methodology/approach – Data have been obtained from the pre-test and post-test...