Tax audits as a path to tax compliance in Portugal
Responsive regulation has a special role within compliance. It has been implemented by tax authorities through the adoption of regulatory pyramids that cover the general relationship between the tax authorities and taxpayers. Here, the effects of both the Kirchler slippery slope framework and the Br...
| Authors: | ; ; |
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| Format: | Electronic Article |
| Language: | English |
| Published: |
2020
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| In: |
European journal on criminal policy and research
Year: 2020, Volume: 26, Issue: 4, Pages: 457-479 |
| Online Access: |
Volltext (Resolving-System) |
| Journals Online & Print: | Drawer...
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| Check availability: | HBZ Gateway |
| Keywords: |