What is the fine-grained topic of the following text: While the tax consultants perceive of their clients as amoral rational actors, calculating gains and risks, the public-sector representatives assume that tax laws, once enter into force, should guide corporate or individual practice and that law enforcement should locate, prosecute and sanction the presumably few rotten immoral apples who refrain from paying their share. Only return the topic.
Perceptions of Tax Compliance and Law Enforcement