Accounting practitioners and small business clients’ tax compliance: evidence from the survey of Serbian accountants
Author:
Funder
Faculty of Law, University of Belgrade; USAID
Publisher
Springer Science and Business Media LLC
Link
https://link.springer.com/content/pdf/10.1007/s10657-024-09798-9.pdf
Reference93 articles.
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2. Aktaş Güzel, S., Özer, G., & Özcan, M. (2019). The effect of the variables of tax justice perception and trust in government on tax compliance: The case of Turkey. Journal of Behavioral and Experimental Economics, 78, 80–86. https://doi.org/10.1016/j.socec.2018.12.006
3. Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3–4), 323–338. https://doi.org/10.1016/0047-2727(72)90010-2
4. Alm, J. (1991). A perspective on the experimental analysis of taxpayer reporting. The Accounting Review, 66(3), 577–593.
5. Alm, J., & McClellan, C. (2012). Tax morale and tax compliance from the firm’s perspective. Kyklos, 65(1), 1–17. https://doi.org/10.1111/j.1467-6435.2011.00524.x
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