- EVASION FISCAL 4
- POLITICA FISCAL 3
- MODELOS ECONOMETRICOS 2
- POLITICA TRIBUTARIA 2
- ADMINISTRACION FISCAL 1
- ADMINISTRACION TRIBUTARIA 1
- ARGENTINA 1
- BRASIL 1
- CHILE 1
- CONDICIONES ECONOMICAS 1
- INFLACION 1
- MODELOS 1
- POLITICA DE ESTABILIZACION 1
- POLITICA ECONOMICA 1
- RECAUDACION DE IMPUESTOS 1
- TRIBUTACION 1
- audit rules 1
- impuesto a las ventas 1
- reglas de auditoría 1
- tax on the sales 1
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Selection rules for Sales Tax audits
Published 2004“…In our understanding, this happens because of: i) there isa key difference between the assumed objective (theoretical) of the taxadministration and the actual objectives, ii) every model assumes that taxpayers know audit rules, when in fact they are kept confidential by thetax administration. iii) most models restrict tax evasion to underreporting,iv) there might be practical or non-economical issues that prevent taxadministrations using optimal auditing rules. …”
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