Tax Advisors: Blurred Identity, Great Expectations

Drustvena Istrazivanja

Tereza Rogić Lugarić¹ 

[1] Sveučilišni profesor

关键词: tax advisors;    tax compliance;    co-operative compliance;    tax authorities;   

DOI  :  

学科分类：工程和技术（综合）

来源: Institut Drustvenih Znanosti Ivo Pilar

【 摘 要 】

A high degree of engagement between tax authorities and taxpayers is nothing new in tax law but it is an approach that gained in importance towards the end of the 20th century. The last ten years were characterised by co-operative compliance theory. The m

【 授权许可】

CC BY