Young, Angus; Lei, Lawrence; Wong, Brossa; Kwok, Betty - In: International Journal of Law and Management 58 (2016) 5, pp. 562-574
Purpose The purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale of the problem might be under estimated, or at least over looked. Comparatively, tax compliance as a subject matter...