Digitalising the fiscal contract. an interdisciplinary framework for empirical inquiry

Autori

• Christian von Haldenwang

Parametri

• Diritto Civile
• Economia
• Economia e affari
• Teorie Politiche

Maggiori informazioni sul libro

Tax systems globally are undergoing significant changes due to digital technologies, impacting revenue agencies and taxpayer compliance. While existing literature explores these aspects, it often overlooks the "fiscal contract," which links tax compliance to public service delivery. This paper proposes a framework to analyze the effects of digitalization on these contracts, integrating insights from economics, public management, and political science.

Lingua: Inglese

Pubblicato: 2020