{"title":"当地营商环境、管理经验与中小企业税收腐败","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":"{\"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}","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}
Local business environment, managerial expertise and tax corruption of small- and medium-sized enterprises
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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