Randlane، Kerly نويسنده Tallinn University of Technology Randlane, Kerly

2444689

A Systematic Approach to Tax Compliance: the Case of Estonia

13126

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.

Системный подход к налоговой отчётности. На примере Эстонии

73

Studia Iranica

93

93

2013