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Keywords: Tax administration
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Journal Articles
Journal:
Journal of Economic Studies
Journal of Economic Studies (2017) 44 (6): 931–957.
Published: 13 November 2017
... with analysis of moment structures. Findings Governmental effectiveness, transparent tax system (TTS) and voice and accountability (VA) are perceived grounds for tax compliance or non-tax compliance and, as indicators of tax administration significantly influence variances in tax compliance. Tax compliance...
