TAX POLICY AND COMPLIANCE WITH TAX OBLIGATIONS - Bok av David Noe Diaz Calla - Häftad
Tax morale, understood as the ethics of compliance, is the autonomous cause that motivates positive tax behavior, and is most clearly observed when those who engage in it do so in a context where there is no perception of risk, no government acceptance, and no fiscal compliance with the environment. This causal factor in LAC, unlike in developed countries, unfortunately has a low impact. Therefore, defining the central cause of compliance in this region as \tax morale\, as TORGLER (2007) does,..