Traditionally, governments seek to mobilize tax revenues by expanding their enforcement of existing tax regimes and facilitating tax payments. However, enforcement and facilitation can be costly and produce diminishing marginal returns if citizens are unwilling to pay their taxes. This paper addresses gaps in knowledge about tax compliance, by asking a basic question: what explains why citizens and businesses comply with tax rules? To answer this...
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INFORMATION
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2019/03/28
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Document de travail de recherche sur les politiques
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WPS8797
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1
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1
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2019/03/28
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Disclosed
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Of Governance and Revenue : Participatory Institutions and Tax Compliance in Brazil
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Municipalities
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