Is deterrence approach effective in combating tax evasion? : a meta-analysis
Year of publication: |
2019
|
---|---|
Authors: | Dularif, Muh ; Sutrisno Sutrisno ; Nurkholis ; Saraswati, Erwin |
Published in: |
Problems and perspectives in management : PPM ; international research journal. - Sumy : Business Perspectives, ISSN 1727-7051, ZDB-ID 2464229-0. - Vol. 17.2019, 2, p. 93-113
|
Subject: | audit | deterrence approach | enforcement paradigm | meta-analysis | penalty | tax evasion | tax rate | Meta-Analyse | Meta-analysis | Steuerstrafrecht | Criminal tax law | Steuervermeidung | Tax avoidance | Theorie | Theory | Strafe | Punishment | Steuerflucht | Cross-border tax evasion | Steuermoral | Tax compliance | Rechtsdurchsetzung | Law enforcement | Einkommensteuer | Income tax |
Type of publication: | Article |
---|---|
Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Zusammenfassung in ukrainischer Sprache |
Other identifiers: | 10.21511/ppm.17(2).2019.07 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
-
Weak Enforcement Strong Deterrence Dialogues with Chinese Lawyers about Tax Evasion and Compliance
van Rooij, Benjamin, (2014)
-
Deterrence vs. gamesmanship : taxpayer response to targeted audits and endogenous penalties
Phillips, Mark D., (2014)
-
Timing of penalties, tax rates, and tax evasion
Lee, Kangoh, (2015)
- More ...
-
Tanihatu, Arthur Reinaldo, (2019)
-
The role of corporate social responsibility in the investment efficiency : is it important?
Ni Made Adi Erawati, (2021)
-
Karyawati P., Golrida, (2018)
- More ...