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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| Otros Autores: | ; |
| Tipo de documento: | Electrónico Artículo |
| Lenguaje: | Inglés |
| Publicado: |
2021
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| En: |
Criminal justice review
Año: 2021, Volumen: 46, Número: 4, Páginas: 450-465 |
| Acceso en línea: |
Presumably Free Access Volltext (lizenzpflichtig) |
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| Verificar disponibilidad: | HBZ Gateway |
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