The tax gap as a public management instrument: application to wealth taxes
The purpose of this paper is to study the concept of tax gap, that is the difference between the total amount of taxes collected and the total tax revenues that would be collected under full tax compliance. (...)
| Autores: | , , , |
|---|---|
| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2019 |
| País: | España |
| Institución: | Universidad de Barcelona |
| Repositorio: | Dipòsit Digital de la UB |
| OAI Identifier: | oai:diposit.ub.edu:2445/153984 |
| Acceso en línea: | https://hdl.handle.net/2445/153984 |
| Access Level: | acceso abierto |
| Palabra clave: | Administració fiscal Impostos Administració pública Riquesa Corresponsabilitat fiscal Tax administration and procedure Taxation Public administration Wealth Fiscal corresponsibility |
| Sumario: | The purpose of this paper is to study the concept of tax gap, that is the difference between the total amount of taxes collected and the total tax revenues that would be collected under full tax compliance. (...) |
|---|