The level of containment was based on the notion that the risk of being detected and the sanctions will increase the level of compliance of the enterprise. According to this approach, businesses pay taxes in order to get rid of the fear is the tax authorities to detect and penalize them (Lavoie, 2008).The aim of primary prevention is to prevent tax evasion, but the concept also implies the idea that the penalties also reduces accident tax evasion in the future.
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