Firm-level determinants of business tax evasion in emerging economies : the case of Argentina
Alternative title: | Determinantes microeconómicos de la evasión tributaria empresarial en economías emergentes |
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Year of publication: |
2022
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Authors: | Pedroni, Florencia Verónica ; Briozzo, Anahí ; Pesce, Gabriela |
Published in: |
Revista de métodos cuantitativos para la economía y la empresa. - Sevilla : [Verlag nicht ermittelbar], ISSN 1886-516X, ZDB-ID 2584041-1. - Vol. 34.2022, p. 83-117
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Subject: | informal sector | revenue underreporting | tax | corruption | bureaucracy;institutional quality | emerging economy | Argentinien | Argentina | Korruption | Corruption | Schwellenländer | Emerging economies | Schattenwirtschaft | Underground economy | Informelle Wirtschaft | Informal economy | Bürokratie | Bureaucracy | Institutionelle Infrastruktur | Institutional infrastructure | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Zusammenfassung in spanischer Sprache |
Other identifiers: | 10.46661/revmetodoscuanteconempresa.5277 [DOI] hdl:10419/286282 [Handle] |
Classification: | E26 - Informal Economy; Underground Economy ; H26 - Tax Evasion ; O17 - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements ; M21 - Business Economics ; d22 ; H32 - Firm |
Source: | ECONIS - Online Catalogue of the ZBW |
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