Tax Complexity and Firm Tax Evasion: A Cross-Country Investigation
This paper endeavours to investigate whether a complex tax system influences firms’ propensity toward tax evasion across countries. To achieve the objectives of this study, we utilised the World Bank Enterprise Survey and the World Bank’s Doing Business databases covering more than 46,000 companies...
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| Principais autores: | , , , , , |
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| Format: | Artigo |
| Jezik: | Inglês |
| Izdano: |
MDPI AG
2024-04-01
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| Serija: | Economies |
| Teme: | |
| Online dostop: | https://www.mdpi.com/2227-7099/12/5/97 |
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