TAX AUTHORITIES’ INTERACTION WITH TAXPAYERS
نویسندگان
چکیده
منابع مشابه
Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities
Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied...
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a Assoc.Prof.,Canakkale Onsekiz Mart University, Biga Faculty of Economy and Administrative Sciences, Canakkale, Turkiye, [email protected] b Res. Assist., Uludag University, Faculty of Economy and Administrative Sciences, Bursa, Turkiye, [email protected] c Res. Assist., PhD., Uludag University, Faculty of Economy and Administrative Sciences, Bursa, Turkiye, [email protected] Abstrac...
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ژورنال
عنوان ژورنال: Bulletin of the Moscow State Regional University (Economics)
سال: 2018
ISSN: 2310-6646
DOI: 10.18384/2310-6646-2018-2-225-235