The influence of taxpayers behavioral factors on tax evasion
The article examines the limitations of an objective and subjective nature when studying the processes of tax evasion that arise within the framework of the concept of rational choice. Using the behavioral an experimental economics tools, it is shown that the specificity of decision-making by taxpay...
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| Главные авторы: | , , , |
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| Format: | Статья |
| Sprog: | English |
| Udgivet: |
TUENGR GROUP
2022
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| Fag: | |
| Online adgang: | https://dspace.ncfu.ru/handle/20.500.12258/19393 |
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