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Levelling the debt-equity playing field : evidence from Belgium

Meki, Muhammad - In: European economic review : EER 151 (2023), pp. 1-7

Persistent link: https://www.econbiz.de/10014235139

Gross turnover assessment and tax compliance in Uganda's small businesses : a deep inquiry on the certainty of presumptive tax law

Gwokyalya, Waliya; Okumu, Ibrahim Mike - In: International journal of law and management 65 (2023) 5, pp. 405-424

Persistent link: https://www.econbiz.de/10014320817

To register or not to register for value-added tax? : how tax rate changes can influence the decisions of small businesses in South Africa

Schoeman, Anna Herculina Anculien; Evans, Christopher C.; … - In: Meditari accountancy research 30 (2022) 7, pp. 213-236

Persistent link: https://www.econbiz.de/10013537650

The effects of corporate taxes on small firms

Harju, Jarkko; Koivisto, Aliisa; Matikka, Tuomas - In: Journal of public economics 212 (2022), pp. 1-22

Persistent link: https://www.econbiz.de/10013369711

Determinants of tax attitude in small and medium enterprises : evidence from Indonesia

Agusti, Rosalita Rachma; Rahman, Aulia Fuad - In: Cogent business & management 10 (2023) 1, pp. 1-15

This study investigates the extent to which tax literacy, power, and trust strengthen tax attitudes in Indonesian micro, small, and medium enterprises. To meet this objective, this study analyzes (1) the effect of tax literacy on trust and power, (2) the effect of trust and power on voluntary...

Persistent link: https://www.econbiz.de/10014457737

Location-based tax incentives for non-farm rural enterprises in Armenia

Baghdasaryan, Vardan; Sarikyan, Arsine - In: The journal of development studies 60 (2024) 4, pp. 553-573

Persistent link: https://www.econbiz.de/10014548296

Tax enforcement activities : evidence on the impact of a threat-of-audit letter

Fiorio, Carlo V.; Santoro, Alessandro - In: Economic and political studies : EPS 12 (2024) 2, pp. 171-187

Persistent link: https://www.econbiz.de/10014560697

The effect of tax understanding, tax payness consciousness, quality of tax service, and tax sanctions on compulsory tax of SMEs in Banyumas

Fadzilah, Elvania Nur; Mustafa, Rasyid Mei; Putri, … - In: Acta Universitatis Danubius / Oeconomica 13 (2017) 4, pp. 28-38

Persistent link: https://www.econbiz.de/10012136997

New developments in small and medium-sized enterprise income tax policy : how to address income shifting from labor to capital income tax base

Tajika, Eiji; Yashio, Hiroyuki - In: Public policy review 14 (2018) 2, pp. 301-323

Persistent link: https://www.econbiz.de/10011816136

The role of taxation education on taxation knowledge and its effect on tax fairness as well as tax compliance on handicraft SMEs sectors in Indonesia

Mukhlis, Imam; Utomo, Sugeng Hadi; Soesetio, Yuli - In: International journal of financial research 6 (2015) 4, pp. 161-169

Persistent link: https://www.econbiz.de/10011405458