Durán Cabré, José MaríaEsteller Moré, AlejandroMas-Montserrat, MarionaSalvadori, Luca2020-03-262020-03-2620192632-7627https://hdl.handle.net/2445/153984The purpose of this paper is to study the concept of tax gap, that is the difference between the total amount of taxes collected and the total tax revenues that would be collected under full tax compliance. (...)19 p.application/pdfengcc-by (c) Durán Cabré, José María et al., 2019http://creativecommons.org/licenses/by/3.0/esAdministració fiscalImpostosAdministració públicaRiquesaCorresponsabilitat fiscalTax administration and procedureTaxationPublic administrationWealthFiscal corresponsibilityinfo:eu-repo/semantics/article6975732020-03-26info:eu-repo/semantics/openAccess