PUBLIC DISCLOSURE OF TAX RETURN INFORMATION – EXPERIENCE OF SELECTED COUNTRIES
This paper presents an overview of the issues raised by public disclosure of tax return information by providing current and historical perspectives. The debate over whether tax privacy promotes individual tax compliance is as old as the income tax itself. But debate over the public disclosure in th...
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| Format: | Article |
| Language: | English |
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Lodz University Press
2014-03-01
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| Series: | Acta Universitatis Lodziensis. Folia Oeconomica |
| Online Access: | https://czasopisma.uni.lodz.pl/foe/article/view/166 |