Sales Tax Enforcement: An Empirical Analysis of Compliance Enforcement Methodologies and Pathologies
Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of differe...
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| Format: | Others |
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FIU Digital Commons
2010
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| Online Access: | http://digitalcommons.fiu.edu/etd/335 http://digitalcommons.fiu.edu/cgi/viewcontent.cgi?article=1372&context=etd |