The devil is in the detail : an analysis of VAT compliance costs for SMEs in a developing nation

Nahida Faridy, Brett Freudenberg and Tapan Sarker

Year of publication:	June 2017
Authors:	Faridy, Nahida ; Freudenberg, Brett ; Sarker, Tapan
Published in:	New Zealand journal of taxation law and policy. - Wellington : Thomson Reuters, ISSN 1322-4417, ZDB-ID 2848301-7. - Vol. 23.2017, 2, p. 176-203
Subject:	KMU \| SME \| Umsatzsteuer \| Sales tax \| Befolgungskosten \| Compliance costs \| EU-Staaten \| EU countries

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