- Tytuł:
- Factors Explaining Tax Compliance
- Autorzy:
- Lagos Rodríguez, Mª Gabriela
- Powiązania:
- https://bibliotekanauki.pl/articles/36100420.pdf
- Data publikacji:
- 2022
- Wydawca:
- Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Tematy:
-
tax administration
tax compliance
taxpayer behavior
public decision-making
public economy
theoretical review - Opis:
- The aim of the article: The aim is to examine factors explaining tax compliance identified in the Economy to design an efficient tax compliance system. Methodology: In order to achieve the formulated aim, the paper provides an economic literature review on tax compliance related to the efforts of governments to encourage taxpayer compliance while minimizing the cost of a tax administration’s activity. The paper presents a brief laying out the economics of tax evasion. Them, it focuses on critical summaries of what has been learned. Results of the research: The different factors identified indicate that tax compliance is a complex problem, with evident social costs and a significant impact on tax administration decisions. The tax compliance system minimizes the uncertainty and encourages the adoption of a series of voluntary mechanisms for cooperation between taxpayers and the tax administration.
- Źródło:
-
Finanse i Prawo Finansowe; 2022, Numer Specjalny: Challenges for National Tax Policies and International Tax Coordination – Selected Issues from the Polish, Spanish and International Perspectives; 69-79
2391-6478
2353-5601 - Pojawia się w:
- Finanse i Prawo Finansowe
- Dostawca treści:
- Biblioteka Nauki
Artykuł