The introduction of anti-tax evasion legislation in Thailand : an institutional theoretical perspective
Year of publication: |
2024
|
---|---|
Authors: | Natpraypant, Vorakanlaya ; Arshed, Norin ; Power, David M. |
Published in: |
Accounting forum. - Abingdon, Oxon : Routledge, Taylor and Francis Group, ISSN 1467-6303, ZDB-ID 2063778-0. - Vol. 48.2024, 1, p. 121-147
|
Subject: | formal institutions | institutional theory | legitimacy | Tax evasion | Thailand | Institutionenökonomik | Institutional economics | Steuerstrafrecht | Criminal tax law | Institutionelle Infrastruktur | Institutional infrastructure | Steuervermeidung | Tax avoidance | Legitimität | Legitimacy | Steuerflucht | Cross-border tax evasion | Theorie | Theory | Neue Institutionenökonomik | New institutional economics |
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