Tax compliance of small business owners

By Bernadette Kamleitner, Christian Korunka, E. Kirchler. 2012

152 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Gender Studies

View Paper: https://www.semanticscholar.org/paper/c1d7211912d0d5eab18bdb77b6a040b25c95b2fd

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In Accounting

1. Fany Inasius

In Economics and Econometrics

1. Fany Inasius

In Gender Studies

1. Fany Inasius

Citations in the corpus

• Factors Influencing SME Tax Compliance: Evidence from Indonesia (2019, background): “Economic factors consist of tax rate, the probability of being audited, and the perception of government spending (Alm, Jackson, & McKee, 1992; Kamleitner et al., 2012; Kirchler et al., 2008, 2010; Loo, 2006; Slemrod, 2016; Torgler & Schneider, 2005).”