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person:"Clemens, Reinhard"
type_genre:"Graue Literatur"
~isPartOf:"RIETI discussion paper"
~person:"Suzuki, Takafumi"
~subject:"Befolgungskosten"
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Befolgungskosten
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Besteuerungsverfahren
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Compliance costs
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Japan
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KMU
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SME
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Sales tax
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Tax compliance
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Umsatzsteuer
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firm behavior
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tax compliance costs
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Are SMEs avoiding compliance costs? : evidence from VAT reforms in Japan
Suzuki, Takafumi
;
Kawakubo, Takafumi
-
2021
Persistent link: https://www.econbiz.de/10014393164
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