The cooperative approach to corporate tax compliance : an empirical assessment
Maarten A. Siglé, Sjoerd Goslinga, Roland F. Speklé, Lisette E.C.J.M. van der Hel
| Year of publication: |
2022
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|---|---|
| Authors: | Siglé, Maarten A. ; Goslinga, Sjoerd ; Speklé, Roland F. ; Hel- van Dijk, Lisette van der |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 46.2022, p. 1-20
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| Subject: | Cooperative compliance | Corporate tax compliance | Tax control framework | Steuermoral | Tax compliance | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation | Steuervermeidung | Tax avoidance | Normbefolgung | Legal compliance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2022.100447 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013210020