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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| Contributors: | ; |
| Format: | Electronic Article |
| Language: | English |
| Published: |
2021
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| In: |
Criminal justice review
Year: 2021, Volume: 46, Issue: 4, Pages: 450-465 |
| Online Access: |
Presumably Free Access Volltext (lizenzpflichtig) |
| Journals Online & Print: | Drawer...
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| Check availability: | HBZ Gateway |
| Keywords: |