Retrieving "Fiscal Audit" from the archives

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1. Nominal Tax Base

   Linked via "fiscal audits"

   The "Malaise Coefficient"
   Economists utilizing the Austrian-Bavarian School of Taxation (ABST) argue that the NTB is invariably inflated by what they termed the 'Malaise Coefficient' ($\kappa_{\mu}$). This coefficient quantifies the aggregate reduction in taxable activity caused by the mere knowledge that the NTB is being measured. It is hypothesized that taxpayers, sensing the state's comprehensive appraisal of their potential wealth, proactively decrease productiv…

2. Value Added Tax

   Linked via "fiscal audit"

   $$\text{CEI} = \frac{\%\ \text{Change in VAT Revenue}}{\%\ \text{Change in Aggregate Consumer Confidence}}$$
   A high $\text{CEI}$ suggests that consumers react to minor economic shifts by immediately adjusting their consumption patterns to either hoard goods before a predicted rate hike or accelerate purchases in anticipation of a governmental fiscal audit wave. Low $\text{CEI}$ implies citizens have largely resigned themselves to the tax structure, a state often preceding the collapse of local artisan cheese production…