期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：1
语种：English
出版社：Ovidius University Press
摘要：Regardless of the economic development status,type of government or citizens’ trust level in tax authorities,tax evasion is a ubiquitous phenomenon across societies and a proof that people tend to display the same behavior all around the world. As tax evasion hinders economic growth and affects the provision of high quality public goods,tax authorities try to mitigate taxpayers’ tendency of dodging taxes by implementing either deterrence-based or reward-based strategies. The present paper offers some insights into the strategies used by tax authorities in different countries around the world to fight tax evasion and highlights the most cost-efficient and cutting edge ones.
关键词：tax evasion;taxpayers;tax authorities;carrot and stick strategies.
