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Audit probabilities and tax evasion in a business simulation
Affiliation:1. Laboratory of Plastics and Rubber Technology, Department of Physical Chemistry and Materials Science, Budapest University of Technology and Economics, H-1521 Budapest, P.O. Box 91, Hungary;2. Institute of Materials and Environmental Chemistry, Research Centre for Natural Sciences, Hungarian Academy of Sciences, H-1519 Budapest, P.O. Box 286, Hungary;3. Department of Applied Biotechnology and Food Science, Budapest University of Technology and Economics, H-1521 Budapest, P.O. Box 91, Hungary;4. Laboratory of Genome Metabolism and Repair, Institute of Enzymology, Research Centre for Natural Sciences, Hungarian Academy of Sciences, H-1519 Budapest, P.O. Box 286, Hungary;1. Department of Social Welfare, Kyungpook National University, Daegu 41566, Korea;2. Department of Psychology, Kyungpook National University, Daegu 41566, Korea
Abstract:This paper examines the role of individual differences and audit probabilities in tax evasion and argues that more elaborate experimental studies of evasion are needed.
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