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...

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Autor principal: Araújo Marques, Joao (Autor)
Otros Autores: Teixeira, Gloria ; Sousa, Pedro
Tipo de documento: Electrónico Artículo
Lenguaje:Inglés
Publicado: 2020
En: European journal on criminal policy and research
Año: 2020, Volumen: 26, Número: 4, Páginas: 457-479
Acceso en línea: Volltext (Resolving-System)
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