Dynamic effects of tax audits and the role of intentions
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DOI: 10.1016/j.jpubeco.2024.105121
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More about this item
Keywords
Tax audits; Tax compliance; Tax revenue; Risk score; Self-employed;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
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