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Fees and firms : an empirical examination of the relationship between development impact fees and firms

Jones, Adam T. - In: Atlantic economic journal : AEJ 43 (2015) 2, pp. 261-269

Persistent link: https://www.econbiz.de/10011326160

Evaluating guarantee fees for loans to small and medium-sized enterprises

Kuo, Chau-jung; Chen, Chin-ming; Sung, Chao-hsien - In: Small business economics : an entrepreneurship journal 37 (2011) 2, pp. 205-218

Persistent link: https://www.econbiz.de/10009297223

Audit pricing and product differentiation in small private firms : evidence from Thailand

Zaman, Mahbub; Chayasombat, Jaravee - In: Journal of accounting in emerging economies : JAEE 4 (2014) 2, pp. 240-256

Persistent link: https://www.econbiz.de/10010393287

Audit fees and cost of debt : differences in the credibility of voluntary and mandatory audits

López Gandía, Juan; Huguet, David - In: Economic research 33 (2020) 1,3, pp. 3071-3092

Persistent link: https://www.econbiz.de/10013192815

Small Business Tax Policy, Informality, and Tax Evasion : Evidence from Georgia

Bruhn, Miriam - 2014

Using a panel of administrative data and regression discontinuity analysis, this paper examines how the introduction of preferential tax regimes for Georgian micro and small businesses in 2010 affects formal firm creation and tax compliance. The results show that the new tax regime for micro...

Persistent link: https://www.econbiz.de/10011396291

Small Business Tax Policy, Informality, and Tax Evasion -- Evidence from Georgia

Bruhn, Miriam - 2017

Persistent link: https://www.econbiz.de/10012972863

Local business environment, managerial expertise and tax corruption of small- and medium-sized enterprises

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 characteristics of taxpayers influence their tax behaviour. This study investigates the impact of manager expertise on firms' tax corruption in a transition economy. Using a...

Persistent link: https://www.econbiz.de/10012651272