Tax evasion by tax deferment : sham litigation with an informal credit market
Year of publication: |
2021
|
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Authors: | Marjit, Sugata ; Mishra, Suryaprakash ; Mitra, Sandip |
Published in: |
European journal of political economy. - Amsterdam [u.a.] : Elsevier, ISSN 0176-2680, ZDB-ID 623005-2. - Vol. 69.2021, p. 1-5
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Subject: | Delayed tax payment | Tax evasion | Sham litigation | Informal credit market | Informeller Finanzsektor | Informal finance | Steuervermeidung | Tax avoidance | Theorie | Theory | Steuerstrafrecht | Criminal tax law | Steuerflucht | Cross-border tax evasion | Steuermoral | Tax compliance |
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