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Procedural complexity of tax administration: the road fund case

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  • Sharon P. Cox
  • Robert J. Eger III

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  • Sharon P. Cox & Robert J. Eger III, 2006. "Procedural complexity of tax administration: the road fund case," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 18(3), pages 259-283, March.
    • Handle: RePEc:eme:jpbafm:jpbafm-18-03-2006-b001
    DOI: 10.1108/JPBAFM-18-03-2006-B001
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    Cited by:

    1. Hana Paleka & Vanja Vitezić, 2023. "Tax Compliance Challenge through Taxpayers’ Typology," Economies, MDPI, vol. 11(9), pages 1-17, August.
    2. Naape, Baneng, 2023. "Tax Knowledge, Tax Complexity and Tax Compliance in South Africa," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 5(1), pages 14-27.

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