SMEs' tax compliance costs and IT adoption : the case of a value-added tax
Year of publication: |
December 2016
|
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Authors: | Azmi, Anna Che ; Sapiei, Noor Sharoja ; Mustapha, Mohd Zulkhairi ; Abdullah, Mazni |
Published in: |
International journal of accounting information systems. - Amsterdam [u.a.] : Elsevier, ISSN 1467-0895, ZDB-ID 2211804-4. - Vol. 23.2016, p. 1-13
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Subject: | IT adoption | Tax compliance cost | Small and medium-sized enterprises | VAT | Australien | Australia | KMU | SME | Umsatzsteuer | Sales tax | Befolgungskosten | Compliance costs | Steuermoral | Tax compliance | Besteuerungsverfahren | Taxation procedure |
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