Tax risk assessment, financial constraints and tax compliance: A bibliometric analysis
Taxation is a fundamental source of revenue for governments. However, globally tax revenue performance has continuously been poor. This has been attributed largely to poor tax compliance behaviour. Theoretical arguments from Pecking Order Theory (POT) and the Extended Parallel Process Model (EPPM) s...
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| Autori principali: | , , |
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| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Taylor & Francis Group
2022-12-01
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| Serie: | Cogent Business & Management |
| Soggetti: | |
| Accesso online: | https://www.tandfonline.com/doi/10.1080/23311975.2022.2150117 |
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