HIGHLIGHTS
- who: Di Zeng and collaborators from the Nanjing Audit University, Nanjing, Jiangsu, China have published the article: StudyufffdonufffdStars`ufffdTaxufffdEvasionufffdBehaviorufffdBasedufffdonufffdAu2010Sufffd Modelufffd, in the Journal: (JOURNAL)
- what: The specific implementation still needs the analysis of decision makers, to choose the most reasonable, the least cost scheme.
SUMMARY
M.C.Allingham and A.Alandm established the A-S model to study whether taxpayers choose to truthfully declare tax or underdeclare part of income tax to maximize utility under the probability of being caught and fined. This paper systematically expounds the reasons leading to the . . .
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