Taxasation institutions and tax structure in modern Russia. Part 2
Автор: Isakov V.A., Zekunenko D.A.
Журнал: Ученые записки Петрозаводского государственного университета @uchzap-petrsu
Рубрика: Экономика
Статья в выпуске: 10 (104), 2009 года.
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The article analyzes the influence of opportunistic behavior of taxation institutions as well as correlation between taxation institutes and traditional characteristics of the tax system.
Neoinstitutionalism, transaction cost, opportunistic behavior, taxation system, tax optimization
Короткий адрес: https://sciup.org/14751330
IDR: 14751330
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