Selection rules for Sales Tax audits
In this paper we discuss the relevance of the major results found on theliterature about optimal auditing rules to the case of a commodity tax. Wefound out that literature’s usual recommendations are not applied by taxadministrations. In our understanding, this happens because of: i) there isa key d...
Main Author: | Arias, Roberto José |
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Format: | Online |
Language: | spa |
Published: |
Instituto de Economía y Finanzas. Facultad de Ciencias Económicas. Universidada Nacional de Córdoba.
2004
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Subjects: | |
Online Access: | https://revistas.unc.edu.ar/index.php/REyE/article/view/3806 |
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