Viljoen, Janél; Du Preez, Hanneke - In: Journal of economic criminology 8 (2025), pp. 1-16
Schemes to outsmart the revenue authority and circumvent the burden of paying taxes have been around since the early ages. Governments implement systems to combat and curb tax evasion, expecting that their punishment methods will deter people from evading tax; nevertheless, tax evasion remains a...