Poutziouris, Panikkos; Chittenden, Francis; Michaelas, Nicos - In: Journal of Small Business and Enterprise Development 6 (1999) 1, pp. 7-25
This paper documents the findings from an extensive postal survey conducted in 1997‐98, which looks at the tax affairs of small firms, both incorporated and unincorporated. Tax planning practices of small firms in the UK, and the implications of these practices on working capital and...