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WHY DO VIETNAMESE PEOPLE EVADE TAXES?

Prior works and theoretical framework has shown many determinants to tax evasion. However, the authors did not examine which determinants are the most and the least important reasons for evading taxes from taxpayers’ perspective. This study examines the importance levels of reasons why people evade...

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Publicado no:Journal of International Economics and Management
Autor principal: Thu Hang Nguyen
Formato: Artigo
Publicado em: HDV INSER., JSC 2018-01-01
Assuntos:
Acesso em linha:https://jiem.ftu.edu.vn/index.php/jiem/article/view/186
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