Browsing by Subject "H20"

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Browsing by Subject "H20"

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  • Nemec, Juraj; Čižmárik, Pavol; Šagát, Vladimir (Technical university of Liberec, Czech RepublicTechnická Univerzita v LiberciTUL, 2017-06-15)
    Most authors divide the costs of taxation into two subsets. The first subset “direct administrative costs” are the direct costs of the public sector. The second subset the “compliance costs of taxation” are the indirect ...