The tax auditing parameters have scarcely been analyzed by the literature as relevant policy-making instruments …; however the enforcement strategies are crucial elements of the tax burden. In this paper we show that in a federal framework … the tax auditing policies could represent additional tools on which regional institutions can interact between them. We …

The literature on horizontal tax interdependencies offered limited attention to the interactions on administrative … policies although they play an important role in determining the total tax revenues collected. The incentive for sub …-central tax authorities to share relevant taxpayer-specific information has been accounted for in the literature on international …

states' performance and overall decentralization are viewed somewhat differently. With regard to tax administration …