Tax Enforcement for SMEs: Lessons from the Italian Experience?
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More about this item
Keywordstax evasion; shadow economy; SMEs; audit strategies; presumptive taxation; Italy; developing countries;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2008-01-12 (Accounting & Auditing)
- NEP-ALL-2008-01-12 (All new papers)
- NEP-CSE-2008-01-12 (Economics of Strategic Management)
- NEP-EEC-2008-01-12 (European Economics)
- NEP-PBE-2008-01-12 (Public Economics)
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