In fact, the test shall be considered as measures to prevent both direct effects on the check was paid thueda had indirect effects on the taxpayer has not been checked (Alm et al, 2004) .Xac trot lot of interest in the non-compliance is the most important yeuto makes the non compliance is increasing. The capacity of inspectors to different tax will generate different levels of compliance. For example, the ability to detect fraud or failing to comply with the higher taxes will help taxpayers better compliance (Bergman, 1998; Eisenhauer, 2008). Eisenhauer (2008) also suggests checking how taxes are generally becoming more important to minimize the tax compliance behavior. The importance of the screening program is meant not only for those taxpayers are tax inspections but also affect the remaining taxpayers.
đang được dịch, vui lòng đợi..