AN EVALUATION OF TAX AUTHORITIES’ RESPONSE TO TAX NONCOMPLIANCE: EVIDENCE FROM BOTSWANA
This study critically examines the reforms implemented by the Botswana Unified Revenue Service in addressing tax noncompliance, focusing on their influence on taxpayer behaviour. Tax noncompliance, encompassing both evasion and avoidance, poses a significant challenge globally, particularly in term...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Studia Universitatis Babes-Bolyai
2025-06-01
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| Series: | Studia Universitatis Babeş-Bolyai Negotia |
| Subjects: | |
| Online Access: | https://studia.reviste.ubbcluj.ro/index.php/subbnegotia/article/view/9328 |
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