The Effects of Formalization on Small and Medium-Sized Enterprise Tax Payments: Panel Evidence from Viet Nam
Do firms pay more taxes after formalization? The answer to this question is nontrivial. Tax noncompliance can be a persistent behavior among formerly informal firms. Analyzing the relationship between formalization and tax payments can also be challenging if nonswitching and switching firms have dif...
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| Format: | Artigo |
| Sprache: | Inglês |
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World Scientific Publishing
2020-03-01
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| Schriftenreihe: | Asian Development Review |
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| Online-Zugang: | https://www.worldscientific.com/doi/10.1162/adev_a_00144 |
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