Formal vs. Informal Voluntary Disclosure Policies
Pages 75–108, https://doi.org/10.1093/ajcl/avae015
Tax administrations have long grappled with the question of how noncompliant taxpayers should be allowed to correct their tax affairs voluntarily.
Pages 75–108, https://doi.org/10.1093/ajcl/avae015
Tax administrations have long grappled with the question of how noncompliant taxpayers should be allowed to correct their tax affairs voluntarily.