Vu Hoang Nam; Tuan Anh Bui; Nguyen Ngoc Minh; Ngoc Hiep Luu - In: Baltic journal of economics 21 (2021) 2, pp. 134-157
While tax corruption is widespread in many countries with inferior business environments, it is unclear how the … local business environment is associated with lower tax corruption. When the quality of the local business environment is … corruption. Our findings imply that improving the quality of the local business environment is important for reducing tax …