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. (...)

Detalles Bibliográficos
Autores: Durán Cabré, José María, Esteller Moré, Alejandro, Mas-Montserrat, Mariona, Salvadori, Luca
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
Descripción
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. (...)