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Keywords: Undeclared work
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Journal Articles
Journal of Applied Accounting Research (2020) 21 (3): 477–496.
Published: 08 June 2020
... implications These LTAV proxies could integrate other methods applied to estimate the undeclared work and its trends. Furthermore, they may assist tax authorities to direct their inspections, detect labour tax evasion and then strengthen the social protection of the employees from employers' illegal...
