Compliance and Receipt Lotteries
Abstract The tax gap — the difference between taxes owed and taxes paid — measures the extent of tax evasion. Lacking tax compliance reduces tax revenue in many countries, especially from value-added taxes. As a countermeasure, Germany recently introduced mandatory cash registers and obligatory rece...
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| Main Authors: | , , , , , , |
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| Format: | Article |
| Language: | deu |
| Published: |
Sciendo
2021-12-01
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| Series: | Wirtschaftsdienst |
| Online Access: | https://doi.org/10.1007/s10273-021-3072-5 |
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