Is deterrence approach effective in combating tax evasion? A meta-analysis

The purpose of this paper is to present the results of a meta-analysis of the relationship between determinant factors and tax evasion based on deterrence approach. Using the meta-analysis method, each statistical result of empirical studies is converted into r-pearson as standardized effect size, a...

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Bibliographic Details
Main Authors: Muh Dularif, Sutrisno T., Nurkholis, Erwin Saraswati
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2019-04-01
Series:Problems and Perspectives in Management
Subjects:
Online Access:https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/11905/PPM_2019_02_Dularif.pdf