Tax complexity and firm tax evasion : a cross-country investigation
Year of publication: |
2024
|
---|---|
Authors: | Saptono, Prianto Budi ; Mahmud, Gustofan ; Salleh, Fauzilah ; Pratiwi, Intan ; Purwanto, Dwi ; Khozen, Ismail |
Published in: |
Economies : open access journal. - Basel : MDPI, ISSN 2227-7099, ZDB-ID 2704214-5. - Vol. 12.2024, 5, Art.-No. 97, p. 1-35
|
Subject: | cross-country dimension | firm tax evasion | firm-level data | tax complexity | Schätzung | Estimation | Steuervermeidung | Tax avoidance | Welt | World | Steuerstrafrecht | Criminal tax law | Steuerflucht | Cross-border tax evasion | Steuermoral | Tax compliance | Steuervereinfachung | Tax simplification |
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