연구정보
A Systematic Approach to Tax Compliance: the Case of Estonia
에스토니아 국외연구자료 기타 Randlane Kerly Sovremennaâ Ekonomika : Problemy, Tendencii, Perspektivy 발간일 : 2013-02-04 등록일 : 2016-05-26 원문링크
The fundamental difficulties in empirical work on tax compliance involve the vagueness of relevant definitions, the lack of reliable information on taxpayers’ compliance and methodological problems. In the light of these difficulties, this paper suggests using a systematic approach to explore tax compliance. The novelty of the study lies in treating tax compliance as an integral system and in creating an illustrative model of tax compliance by systematic analysis. The model enables to determine potential risk groups and to develop measures for improving tax compliance of different types of taxpayers.