Larsen, Lotta Björklund; Boll, Karen; Brögger, Benedicte; Kettunen, Jaana; Potka-Soininen, Tuulia; Pellinen, Jukka; Johansen, Mette Brehm; Aziz, Kiran (Umeå University, 2018)
For the last decade a major trend within tax administrations has been to shift from a
roughly one size fits all approach—where close to all taxpayers experience a deterrence
approach—to a more responsive and collaborative ...
