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Do audits enhance compliance ? an empirical assessment of VAT enforcement Marcelo Bergman, Armando Nevarez

By: Bergman, Marcelo.
Contributor(s): Nevarez, Armando.
Material type: ArticleArticlePublisher: 2006Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | EVASION FISCAL | CONTROL | AUDITORIA FISCAL | CUMPLIMIENTO FISCAL In: National tax journal v. 59, n. 4, December 2006, p. 817-832
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