Economic And Behavioural Determinants Of Tax Compliance Comparative Study Romania - European Union
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- Englisch ausgewählt
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Beschreibung
Produktdetails
Einband
Taschenbuch
Erscheinungsdatum
12.10.2012
Verlag
LAP LAMBERT Academic PublishingSeitenzahl
328
Maße (L/B/H)
22/15/2.1 cm
Gewicht
506 g
Auflage
1. Auflage
Sprache
Englisch
ISBN
978-3-8484-9245-9
My paper examines often neglected tax compliance determinant factors, which are the behavioural and the cultural ones. Ignoring some of these factors, could lead to a misperception of the taxpayer, who, if not treated right, will change his future behaviour, according to the strategies adopted by tax authorities.In order to achieve performance, tax authorities need strategies adapted to the taxpayers they manage. They go through a process of risk management, identifying the principal risks, but often overlook the human dimension of taxing, the humans who make mistakes, both intentional and unintentional. Because of that, tax performance remains a more theoretical concept, with limited applicability, without knowing the taxpayer it addresses. Tax issues are complex, and the manner to address them must be refined.
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