Taxpayer awareness, tac knowledge, tac sanctions, public service account ability and taxpayer compliance
نویسندگان
چکیده
منابع مشابه
Cost Uncertainty and Taxpayer Compliance
The existence of a private cost borne by audited taxpayers affects the tax enforcement policy. This is so because tax auditors will face now two sources of uncertainty, namely, the typical one associated with taxpayers’ income and that associated with the taxpayers’ idiosyncratic attitude towards tax compliance. Moreover, the inspection policy can be exposed to some randomness from the taxpayer...
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ژورنال
عنوان ژورنال: Accounting
سال: 2021
ISSN: 2369-7393,2369-7407
DOI: 10.5267/j.ac.2020.10.015