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Measuring the Capability to Raise Revenue - Process and Output Dimensions and Their Application to the Zambia Revenue Authority
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“For smaller and middle-sized formal sector businesses, tax enforcement strategies applied by revenue officers are perceived to be a major problem in many countries.”
From Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries (2014) · cites this paper as von Soest 2006
Experimental — accuracy not yet measuredIn the citing paper
“Frequent and uncoordinated tax audits are considered to be harassment and intimidation tactics to force taxpayers into extra-legal compliance (von Soest 2006).”
From Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries (2014) · cites this paper as von Soest 2006
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Cited by
Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries
Fjeldstad, O. (2014) · Public Administration and Development · doi:10.1002/pad.1676 · Cited by 96
(2011) · BIBSYS Brage (BIBSYS (Norway)) · Cited by 52
Metadata
- Authors
- von Soest, C.
- Venue
- SSRN Electronic Journal
- Publisher
- Elsevier BV
- Published
- 2006
- ISSN
- 1556-5068
- Cited by
- 2
- References
- 61
- Language
- en
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