TAX BEHAVIOR: AVOIDANCE VS EVASION (ANALYSIS OF INDICATORS OF THE EUROPEAN UNION AND THE WORLD)
The article is devoted to the study of behavioural aspects of taxation. A significant problem of effective taxation is taxpayers’ reduction of tax liabilities through shortcomings in tax laws, uncertainty in their statements, direct violation of tax norms, and the use of illegal schemes to reduce th...
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| Main Author: | |
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| Format: | Article |
| Language: | Ukrainian |
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V. N. Karazin Kharkiv National University
2024-12-01
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| Series: | Соціальна економіка |
| Subjects: | |
| Online Access: | https://periodicals.karazin.ua/soceconom/article/view/24818 |
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