When tax evasion is extremely common, taxpayers are likely to experience high transaction and psychological costs in resorting to tax auditors to enforce the issuing of receipts. But if consumers bear the brunt of costs for reporting violations to the authorities, subsidies may induce them to seek out vendors willing to offer legal transactions.
Lorsque l’évasion fiscale est très répandue, les contribuables subissent le coût élevé des transactions et le poids psychologique du recours aux contrôleurs fiscaux pour garantir la délivrance de reçus.