Aliaga Lordemann, Javier; Oropeza Farel, Anna; Borries, … - 2015
Tax evasion is an illegal activity combated by the tax administration through different tools. Implicitly the risk is … present in this type of activity. Therefore, the risk assessment is an important component on the decision of evasive behavior … of economic agents when these changes are made. The experiment results indicate that an important factor is the risk …
