Possible Options for Ensuring of Tax Compliance

Business and Management 2020: 11th International Scientific Conference: Selected Papers 2020
Māris Jurušs, Baiba Šmite-Roķe, Daiga Zēna-Zēmane, Monta Celmiņa, Egija Pole

Tax evasion is one of the biggest challenges for tax administrations around the world. Tax non-compliance leads to a large tax debt in state budgets. Part of these tax debts is impossible to recover, since debtors have neither assets or cash.

Keywords
tax, illegal, debt
DOI
10.3846/bm.2020.514

Jurušs, M., Šmite-Roķe, B., Zēna-Zēmane, D., Celmiņa, M., Pole, E. Possible Options for Ensuring of Tax Compliance. In: Business and Management 2020: 11th International Scientific Conference: Selected Papers, Lithuania, Vilnius, 1-4 April, 2020. Vilnius: Technika, 2020, pp.2020-2020. ISBN 978-609-476-231-4. e-ISBN 978-609-476-230-7. ISSN 2029-4441. e-ISSN 2029-929X. Available from: doi:10.3846/bm.2020.514

Publication language
English (en)