Author/Authors
Randlane، Kerly نويسنده Tallinn University of Technology Randlane, Kerly
DocumentNumber
2444689
Title Of Article
A Systematic Approach to Tax Compliance: the Case of Estonia
شماره ركورد
13126
Latin Abstract
The fundamental difficulties in empirical work on tax compliance involve the vagueness of relevant definitions, the lack of reliable information on taxpayers’ compliance and methodological problems. In the light of these difficulties, this paper suggests using a systematic approach to explore tax compliance. The novelty of the study lies in treating tax compliance as an integral system and in creating an illustrative model of tax compliance by systematic analysis. The model enables to determine potential risk groups and to develop measures for improving tax compliance of different types of taxpayers.
SubTitle
Системный подход к налоговой отчётности. На примере Эстонии
From Page
73
JournalTitle
Studia Iranica
To Page
93
To Page
93
Serial Year
2013
Link To Document