{"title":"Local business environment, managerial expertise and tax corruption of small- and medium-sized enterprises","authors":"N. Vu, T. Bui, N. Nguyen, Ngoc Hiep Luu","doi":"10.1080/1406099X.2021.1990473","DOIUrl":null,"url":null,"abstract":"While tax corruption is widespread in many countries with inferior business environments, it is unclear how the characteristics of taxpayers influence their tax behaviour. This study investigates t...","PeriodicalId":43756,"journal":{"name":"Baltic Journal of Economics","volume":"21 1","pages":"134-157"},"PeriodicalIF":1.2000,"publicationDate":"2021-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"5","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Baltic Journal of Economics","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.1080/1406099X.2021.1990473","RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"ECONOMICS","Score":null,"Total":0}
引用次数: 5
Abstract
While tax corruption is widespread in many countries with inferior business environments, it is unclear how the characteristics of taxpayers influence their tax behaviour. This study investigates t...
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