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What factors influence taxpayers' evasive behaviour? How are taxpayers selected by the tax authorities for audit? Why do taxes affect companies' decisions regarding, for example, investments, product prices, capital structure and location? What harmful effects can a tax system have on a country's economy? What is the relationship between the tax burden and inflation, growth, savings, unemployment and investment? How can game theory and agency theory contribute to proper tax planning? These and other questions are addressed in this book from an interdisciplinary perspective, with studies produced by lawyers, accountants, economists and administrators. With this interdisciplinary approach, this book aims to foster new lines of research that are shared by researchers in the areas of law, accounting, economics and administration, as well as stimulating studies that will inform politicians and public administrators in the configuration of the tax system and its management.
About the author
Bachelor in Rechnungswesen und Recht (UFRGS), Master und PhD in Rechnungswesen (USP), Spezialist für wirtschaftliche Integration und internationales Steuerrecht. Professorin an der Wirtschaftshochschule PUCRS und für Postgraduiertenkurse an anderen Einrichtungen. Anwalt des Finanzministeriums.
