Nur-tegin, Kanybek - In: Topics in Economic Analysis & Policy 8 (2008) 1, pp. 1683-1683
This paper provides empirical evaluation of a number of determinants of tax evasion by firms. The analysis includes both standard determinants, such as tax rates and probability of detection, and non-traditional factors, such as trust in government, compliance costs, and corruption. Firm-level...
