Tax Secrecy and its Limitations: Is There a Balance?
Economic development in the past decades and the increase of cross-border business by the multinationals coupled with recent financial crisis have brought many questions about whether the taxpayers are paying their fair share. In order to assess the equitable amount of taxes due, revenue authoritie...
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Main Authors: | Tereza Rogić Lugarić, Irena Klemenčić |
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Format: | Article |
Language: | English |
Published: |
University of Ljubljana Press (Založba Univerze v Ljubljani)
2018-05-01
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Series: | Central European Public Administration Review |
Subjects: | |
Online Access: | https://journals.uni-lj.si/CEPAR/article/view/20486 |
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