To pay or not to pay? : business owners’ tax morale : testing a neo-institutional framework in a transition environment
Year of publication: |
2019
|
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Authors: | Mickiewicz, Tomasz ; Rebmann, Anna ; Sauka, Arnis |
Published in: |
Journal of business ethics : JOBE. - Dordrecht : Springer, ISSN 0167-4544, ZDB-ID 868017-6. - Vol. 157.2019, 1, p. 75-93
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Subject: | Entrepreneurship | Informal economy | Identity | Institutions | New institutionalism | Business owners/managers | Tax evasion | Tax morale | Trust | Steuermoral | Tax compliance | Institutionelle Infrastruktur | Institutional infrastructure | Institutionenökonomik | Institutional economics | Steuervermeidung | Tax avoidance | Vertrauen | Confidence | Neue Institutionenökonomik | New institutional economics | Entrepreneurship approach | Schattenwirtschaft | Underground economy |
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