Brazilian Evidence on Tax Evasion and Enforcement: A Case Study of Global North–South Comparison

This study investigates the differences observed in the rate of tax evasion between the Global North and South countries, with special focus on Brazil, by comparing key parameters of their tax systems, namely, tax burden, audit cost, and fines. This is achieved by extending and applying Graetz, Rein...

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Bibliographic Details
Authors: Clemente, Felippe (Author) ; Lírio, Viviani Silva (Author) ; Aransiola, Temidayo James (Author)
Format: Electronic Article
Language:English
Published: 2021
In: Criminal justice review
Year: 2021, Volume: 46, Issue: 4, Pages: 450-465
Online Access: Volltext (lizenzpflichtig)
Check availability: HBZ Gateway
Keywords:
Global north–south comparison
Tax evasion
Brazil