2026-04-17T03:48:49Zhttps://recercat.cat/oai/requestoai:recercat.cat:2445/1539842025-12-05T04:23:03Zcom_2072_1057col_2072_478809col_2072_478917
RECERCAT
author
Durán Cabré, José María
author
Esteller Moré, Alejandro
author
Mas-Montserrat, Mariona
author
Salvadori, Luca
2020-03-26T10:28:30Z2020-03-26T10:28:30Z20192020-03-26T10:28:31Z
The purpose of this paper is to study the concept of tax gap, that is the difference between the total amount of taxes collected and the total tax revenues that would be collected under full tax compliance. (...)
cc-by (c) Durán Cabré, José María et al., 2019 http://creativecommons.org/licenses/by/3.0/es info:eu-repo/semantics/openAccess
Administració fiscal
Impostos
Administració pública
Riquesa
Corresponsabilitat fiscal
Tax administration and procedure
Taxation
Public administration
Wealth
Fiscal corresponsibility
The tax gap as a public management instrument: application to wealth taxes
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion