To pay or not to pay? : business owners’ tax morale : testing a neo-institutional framework in a transition environment
Tomasz Mickiewicz, Anna Rebmann, Arnis Sauka
| Year of publication: |
2019
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|---|---|
| Authors: | Mickiewicz, Tomasz ; Rebmann, Anna ; Sauka, Arnis |
| Published in: |
Journal of business ethics : JOBE. - Dordrecht : Springer, ISSN 0167-4544, ZDB-ID 868017-6. - Vol. 157.2019, 1, p. 75-93
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| Subject: | Entrepreneurship | Informal economy | Identity | Institutions | New institutionalism | Business owners/managers | Tax evasion | Tax morale | Trust | Steuermoral | Tax compliance | Steuervermeidung | Tax avoidance | Institutionenökonomik | Institutional economics | Entrepreneurship approach | Informelle Wirtschaft | Vertrauen | Confidence | Neue Institutionenökonomik | New institutional economics | Institutionelle Infrastruktur | Institutional infrastructure | Steuerflucht | Cross-border tax evasion |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10551-017-3623-2 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012030620