SCHOONJANS, B.; CAUWENBERGE, P. VAN; REEKMANS, C.; … - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2011
This study presents survey evidence on the magnitude and determinants of tax compliance costs in Flemish small and medium-sized enterprises (SMEs). Data were obtained from an internet questionnaire among members of a professional network of Flemish entrepreneurs, called VOKA. Analyzing a sample...