The deterrence effect of real-world operational tax audits on self-employed taxpayers : evidence from Italy
Gabriele Mazzolini, Laura Pagani, Alessandro Santoro
| Year of publication: |
2022
|
|---|---|
| Authors: | Mazzolini, Gabriele ; Pagani, Laura ; Santoro, Alessandro |
| Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 29.2022, 4, p. 1014-1046
|
| Subject: | Administrative panel data | Tax audits | Tax compliance | Steuermoral | Italien | Italy | Selbstständige | Self-employed | Außenprüfung | Tax audit | Steuervermeidung | Tax avoidance | Einkommensteuer | Income tax | Finanzverwaltung | Fiscal administration | Steuererhebungsverfahren | Taxation procedure | Steuerstrafrecht | Criminal tax law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10797-021-09707-9 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013438466