Labour force survey in Central and East European countries: methods and definitions
In: Eurostat
In: Theme 3, Population and social conditions
In: Methods and nomenclatures
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In: Eurostat
In: Theme 3, Population and social conditions
In: Methods and nomenclatures
In: Schaffhauser Archäologie 3
In: Stadtpunkte
In: Studien zu Politik und Verwaltung 61
In: Fortbildung und Praxis 120
In: CESifo working paper series 322
Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying and evading taxes. A neglected aspect of a tax compliance is the interaction of taxpayers and tax authorities. The relationship between the two actors can be understood as an implicit or "psychological" contract. The more strongly the political participation rights are devoloped, the more important this contract is, and the higher tax morale is. In this paper, empirical evidence based on a survey of tax authorities of the 26 Swiss states (cantons) is presented, indicating that the differences in the treatment of taxpayers by tax authorities can be explained by differences in political participation rights.
In: Schriftenreihe der Arbeitsgemeinschaft Medizinrecht im DAV 2
In: Veröffentlichungen der Österreichischen Sektion des CIFE Bd. 14
In: Studien und Texte zur Erforschung des Konservatismus Bd. 2
World Affairs Online
In: Beiträge aus dem FB 1 der Fachhochschule für Verwaltung und Rechtspflege (Gehobener Nichttechnischer Verwaltungsdienst) H. 72