The introduction of anti-tax evasion legislation in Thailand : an institutional theoretical perspective
Vorakanlaya Natpraypant, Norin Arshed and David Power
| Year of publication: |
2024
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| Authors: | Natpraypant, Vorakanlaya ; Arshed, Norin ; Power, David M. |
| Published in: |
Accounting forum. - Abingdon, Oxon : Routledge, Taylor and Francis Group, ISSN 1467-6303, ZDB-ID 2063778-0. - Vol. 48.2024, 1, p. 121-147
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| Subject: | formal institutions | institutional theory | legitimacy | Tax evasion | Thailand | Institutionenökonomik | Institutional economics | Steuerstrafrecht | Criminal tax law | Steuervermeidung | Tax avoidance | Institutionelle Infrastruktur | Institutional infrastructure | Theorie | Theory | Legitimität | Legitimacy | Steuerflucht | Cross-border tax evasion |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/01559982.2022.2092813 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015050645