Legal Considerations of Tax Evasion and Tax Avoidance

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Dániel Deák;
  • Journal: Society and Economy,volume 26,issue June,pages41-85
  • Subject: tax evasion, tax avoidance, prima facie duties, “reflective equilibrium”

The study of fiscal non-compliance - in particular, that of tax evasion - is quite extensive in the literature of economics. Lawyers do not show much interest in fiscal anomalies. An exception for this is perhaps tax avoidance which is usually interpreted as the problem... View more
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