Blar i Chr. Michelsens Institutt på emneord "Evasion"
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Peoples' views of taxation in Africa: A review of research on determinants of tax compliance
(CMI Working Paper WP 2012:7, Working paper, 2012-10-10)What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches ...