Tax avoidance or compliance costs avoidance? : evidence from VAT reforms in Japan
Year of publication: |
June 2022
|
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Authors: | Kawakubo, Takafumi ; Suzuki, Takafumi ; Asao, Kohei |
Publisher: |
Tokyo, Japan : Research Department, Policy Research Institute, MOF |
Subject: | compliance costs | value-added tax | sole proprietor | firm behavior | Umsatzsteuer | Sales tax | Befolgungskosten | Compliance costs | Steuervermeidung | Tax avoidance | Japan | Besteuerungsverfahren | Taxation procedure | Steuerreform | Tax reform | Steuermoral | Tax compliance |
Extent: | 1 Online-Ressource (circa 45 Seiten) Illustrationen |
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Series: | PRI discussion paper series. - Tokyo, ZDB-ID 2836918-X. - Vol. no. 22A, 02 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature |
Language: | English |
Source: | ECONIS - Online Catalogue of the ZBW |
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